The Cabinet Secretary for the National Treasury issued the Income Tax (Significant Economic Presence Tax) Regulations, 2026 ("SEPT Regulations") via Legal Notice No. 188 of 2026 under Section 12E(6) of the Income Tax Act (ITA). Replacing the 2020 Digital Service Tax (DST) Regulations, the SEPT Regulations take effect on the date of publication in the Kenya Gazette.
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The Cabinet Secretary for the National Treasury has issued the Income Tax (Minimum Top-Up Tax) Regulations, 2026 (Legal Notice No. 189), effective 18 September 2026. The Regulations operationalise Section 12G of the Income Tax Act, aligning Kenya’s domestic tax framework with the OECD/G20 Pillar Two Global Anti-Base Erosion (GloBE) Model Rules through a Qualified Domestic Minimum Top-up Tax (QDMTT).
The Cabinet Secretary for the National Treasury has gazetted the Income Tax (Transfer Pricing) Rules, 2026 via Legal Notice No. 186 of 2026, revoking the previous 2006 framework. The updated rules align Kenya’s transfer pricing regime closely with OECD standards, introducing stringent disclosure requirements, expanded transaction scopes, and specific benchmark provisions for commodity pricing.
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An Act of Parliament to give effect to Article 31(c) and (d) of the Constitution; to establish the Office of the Data Protection Commissioner; to make provision for the regulation of the processing of personal data; to provide for the rights of data subjects and obligations of data controllers and processors; and for connected purposes
Imagine a gender equal world. A world free of bias, stereotypes and discrimination. A world that's diverse, equitable, and inclusive. A world where difference is valued and celebrated. Together we can forge women's equality. Collectively we can all #BreakTheBias.
Covid-19 has swept away the habitual practices and systems in the workplace and increased reliance on Technology and Artificial Intelligence
Women in Business 2021: A window of opportunity.
The Data protection Act, 2019 (“the Act”) came into force on 25 November, 2019 and is now the primary statute on data protection in Kenya. Ms. Immaculate Kassait, MBS is the Data Protection Commissioner.
The prospects and potentiality of the United Kingdom (UK)- Kenya trade deals were eventually formalized into an Economic Partnership Agreement (EPA) that was signed by both parties on 8 December 2020.
The President directed the National Treasury to relook at the tax reliefs enacted earlier this year in a bid to cushion the public from the adverse effects of COVID-19.
What is the Voluntary Tax Disclosure Programme (VDP)? VDP is a programme introduced by the government to allow tax payers to disclose tax liabilities accrued within a period of five years prior to 1st July 2020 in confidence. In return taxpayers will be granted relief for penalties and interest.
Digital service tax, Maryann Kamau, Grant Thornton Kenya, Tax services, Kenya Revenue Authority
VAT on the digital marketplace was introduced by the Finance Act 2019, which amended the Value Added Tax Act No. 35 of 2013
Section 67 of the Value Added Tax Act, 2013 (VAT Act) confers powers to the Cabinet Secretary(CS) for the National Treasury and Planning
With the rising impact of COVID-19 being seen world-wide, all industries will face significant disruption to their supply chain, workforce and cashflow.
Section 4 of the Finance Act 2020, introduces a minimum tax regime of 1%. There will be a minimum tax of 1% tax applicable on the gross revenue made by a business whose installment taxes for the year of income is less than that of minimum tax. The Minimum Tax shall also be applicable on gross incomes not specifically exempt under the First Schedule of the ITA.
Grant Thornton audits donor funded projects, Not for Profit entities and NGOs for statutory purposes and for Special Purpose. We also assists clients with regulatory compliance matters. Our professionals also perform expenditure verification, forensic audits and capacity audit for donors.
The Covid-19 pandemic has forever changed how education works. Globally, decision-makers have had to shut down schools and mull over when to reopen in order to protect learners from getting infected in the process of learning.