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Tax Alert issue no.4 of 2026 The Income Tax (Significant Economic Presence Tax) Regulations, 2026

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.

1 min read | 22 Oct 2026
Tax Alert Issue No. 3 of 2026 Kenya issues the Income Tax (Minimum Top-Up Tax) Regulations, 2026

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).

19 Oct 2026
Tax Alert Issue No. 2 of 2026 The Income Tax (Transfer Pricing) Rules, 2026

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.

Less than a minute | 16 Oct 2026

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