The Kenya Revenue Authority through a public notice issued on 9 November 2026, has provided guidance to taxpayers within the scope of Kenya's Minimum Top-Up Tax rules on how to notify the Commissioner of their status.
The notification requirement arises under the Income Tax (Minimum Top-Up Tax) Regulations, 2026, which were published on 18 September 2026 to operationalise Kenya's domestic Minimum Top-Up Tax ("MTT") framework. The MTT rules apply to multinational enterprise groups with consolidated annual revenue of at least EUR 750 million in at least two of the four financial years preceding the relevant year of income and are intended to ensure a minimum effective tax rate ("ETR") of 15% on Kenyan profits, in line with the OECD Pillar Two framework.
Under the Regulations, taxpayers within scope were required to notify the Commissioner within 60 days of publication of the Regulations. However, Kenya Revenue Authority (“KRA”) has subsequently provided taxpayers until 30 November 2026 to submit the required notification.
Required action
Affected taxpayers should submit a notification through the designated email channel. The notification should include:
- The name of the multinational enterprise (“MNE”) group;
- The jurisdiction of the Ultimate Parent Entity ("UPE"); and
- Details of all Kenyan constituent entities, including their KRA PINs.
Where a group has more than one Kenyan constituent entity, a designated entity may submit the notification on behalf of all Kenyan group entities.
How we can help?
Our dedicated international tax team is available to assist with:
- Assessing whether your group falls within the scope of the MTT rules;
- Preparing and submitting the required notification to KRA;
- Evaluating potential MTT exposure and compliance requirements; and
- Assessing the applicability of Pillar Two transitional safe harbour reliefs.
With the notification deadline fast approaching, we encourage affected groups to take action as soon as possible. Please feel free to contact us and we will be pleased to assist with the notification process and broader Minimum Top-Up Tax compliance requirements.
For a more detailed discussion of Kenya's Minimum Top-Up Tax rules and compliance requirements, please refer to our tax alert referenced below.
