Amendment of Section 10 of the Income Tax Act
Amendment of Section 10 of the Income Tax Act
Kenya’s Finance Act, 2025 introduces subsection 10(1)(m) to the Income Tax Act, expanding taxable income to include payments made through digital marketplaces. Starting July 1, 2025, non-resident service providers earning from Kenyan users will be taxed, aligning with the withholding tax provisions from the 2024 Tax Laws Amendment Act.