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Following the formal parliamentary consideration and enactment of the Finance Act, 2026, Kenya’s corporate tax landscape has experienced notable legislative updates. The Act introduces key amendments to tax legislation aimed at improving administration, expanding the tax base, and driving revenue collection.
The introduction of IFRS 18 marks a significant evolution in financial performance reporting, replacing IAS 1 to improve comparability and transparency. This overview examines the standard's five new classification categories, mandatory subtotals, and specific rules for financial institutions. Review the core changes and download our comprehensive international publication addressing the practical application challenges ahead of the 2027 effective date.
The constitutionality and implementation of the NSSF Act, 2013 has been the subject of prolonged litigation. In a judgment delivered on 19 September 2022, the Employment and Labour Relations Court (ELRC) declared the NSSF Act, 2013 unconstitutional, null and void on several grounds.
Identify the assets that are most important, consider the most likely lines of attack, and tailor a defensive strategy accordingly.
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County Governments Tax Regulation Process Bill 2016
