The Finance Act, 2026 was formally enacted into law and is in operation from 1 July 2026 except for a few changes. The Act introduces various amendments to Kenya's tax legislation aimed at enhancing revenue collection, improving tax administration, broadening the tax base, and facilitating trade.
While several proposals contained in the initial Finance Bill were enacted as originally drafted, others were amended following stakeholder submissions and parliamentary review, and certain proposals were not adopted.
To help your organization navigate these updates and evaluate the regulatory impact on your operations, we have prepared a comprehensive breakdown of the legislation. The publication highlights:
- Key changes introduced by the Finance Act, 2026;
- Proposals retained, amended, or dropped during the legislative process;
- Effective dates of the various provisions; and
- Practical implications for taxpayers and businesses.
Please click on the button below to access the full publication and further insights:
Should you require a detailed assessment or tailored advisory regarding how these provisions affect your specific operations, please do not hesitate to contact our tax team.
