October 16, 2026
Reduced Allocation to the Road Annuity Fund (Issue No. 077)
The allocation to the Road Annuity Fund from the Road Maintenance Levy was reduced from KSh 3 to KSh 1.50 per litre of petroleum sold.
Read More →Weekly updates on Kenyan tax regulations, compliance tips, and financial management strategies
The allocation to the Road Annuity Fund from the Road Maintenance Levy was reduced from KSh 3 to KSh 1.50 per litre of petroleum sold.
Read More →Stamp duty relief was extended to instruments transferring a beneficial interest in property to a Real Estate Investment Trust, subject to the legal requirements.
Read More →The Finance Act narrows certain aircraft-related exemptions, does not adopt proposed mobile-phone exemptions and provides targeted relief for qualifying LPG infrastructure investments.
Read More →The Finance Act broadens the application of EACCMA provisions to fees and levies under Part III of the Miscellaneous Fees and Levies Act.
Read More →Proposed changes to the allocation of Import Declaration Fee collections were not retained in the final Finance Act, leaving the existing framework unchanged.
Read More →The National Intelligence Service is added to the list of institutions eligible for qualifying official-use goods under the Excise Duty exemption.
Read More →The Finance Act aligns Excise Duty Act terminology with the Virtual Asset Service Providers Act, 2025 and retains the 10% excise duty on fees charged on virtual asset transactions.
Read More →The proposed 5% Excise Duty on coal in the Finance Bill, 2026 was not retained in the final Finance Act.
Read More →The Finance Act introduced Excise Duty on specified imported wood and timber products, plastic sheeting, sanitary fittings and pre-personal chip modules.
Read More →The Finance Act increased the Excise Duty rate on imported sugar from KES 7.50 to KES 40 per kilogram, subject to specified exclusions.
Read More →The Finance Act largely retained excise duty relief for qualifying goods originating from EAC Partner States, with a targeted change for float glass under tariff heading 7005.
Read More →The Finance Act clarifies a hybrid Excise Duty rate for specified imported ceramic products under tariff headings 6907 and 6910.
Read More →The Finance Act clarified the Excise Duty treatment of imported plastic articles under tariff headings 3923.30.00 and 3923.90.90.
Read More →The Finance Act increased excise duty on imported sugar from KES 7.50 to KES 40 per kilogram.
Read More →The Finance Act reduces ENA Excise Duty for licensed spirituous-beverage manufacturers and increases Excise Duty on specified tobacco products.
Read More →Bottled and similarly packaged drinking water is no longer subject to Excise Duty under the amended provision.
Read More →The Finance Act introduces different Excise Duty rates for sweetened and unsweetened qualifying fruit and vegetable juices.
Read More →The Finance Act clarifies that imported gas cylinders chargeable to Excise Duty are those under tariff code 7311.00.10.
Read More →What Has Changed? The Finance Act, 2026 provided for a refund of excise duty paid on inputs used by licensed or registered manufacturers to produce excisable goods exempt under Paragraph 12 of Part A of the Sec
Read More →What Has Changed? The Finance Act, 2026 introduced Excise Duty at 50% of the excisable value on qualifying antique and classic vehicles. Which Vehicles Qualify? The measure applies to vehicles: Whose year of fi
Read More →What Has Changed? The Finance Act, 2026 amended Paragraphs 31 and 32 of the Second Schedule to the VAT Act by specifying the tariff headings for electric bicycles and solar and lithium-ion batteries eligible fo
Read More →VAT relief was withdrawn for specified tourism construction services while targeted exemptions were introduced for qualifying PPP and LPG infrastructure services.
Read More →The Finance Act clarifies the VAT exemption for licensed tour operators and distinguishes exempt tour services from taxable in-house supplies.
Read More →Specified digital payment processing, settlement, merchant acquiring, gateway and aggregation services are excluded from the VAT exemption.
Read More →The VAT-free accompanied baggage threshold for qualifying returning residents and passengers increased from USD 300 to USD 2,000.
Read More →VAT exemption amendments affect official aid-funded projects, aircraft parts and manufacturing investment capital goods.
Read More →Pharmaceutical manufacturing inputs and BEV stoves moved from zero-rated VAT to exempt status, affecting input VAT recovery.
Read More →New VAT exemptions cover dialysis equipment, infrastructure projects, large investments, LPG infrastructure and specified financial transactions.
Read More →Four categories of goods are no longer covered by previous VAT exemptions, with possible input VAT recovery for eligible taxpayers.
Read More →Section 42(2) clarifies that an invoice showing an amount purporting to be tax may only be issued for a taxable supply.
Read More →Section 31 changes the minimum qualifying period for VAT bad debt refunds from two years to three years.
Read More →Section 17A requires an input tax adjustment where supplies on which input VAT was claimed become exempt while unsold.
Read More →Section 17 allows recovery of directly attributable input VAT on specified exempt supplies made to government security agencies, subject to conditions.
Read More →Section 13(6)(a) makes the VAT exclusion for hire purchase financial charges conditional on licensing and registration requirements.
Read More →Section 13 treats qualifying employee-related costs as disbursements, so VAT applies to the supplier’s service fee or margin.
Read More →Sections 89(5A), 89(5B) and 112(2) provide a waiver framework for qualifying electronic-system errors and support pre-populated returns.
Read More →Section 86 revises penalties for electronic tax system non-compliance and requires the Commissioner to consider reasonableness before imposing a penalty.
Read More →Section 75 formally introduces pre-populated tax returns generated from available taxpayer data, with notification and taxpayer review safeguards.
Read More →Sections 37E, 39A and 39B extend the tax amnesty, retain withholding-agent relief and expand recovery powers for certain unpaid statutory amounts.
Read More →Section 29A allows the Commissioner to originate an assessment using available information, while preserving notice, clarification and objection safeguards.
Read More →Section 23B introduces documentation requirements for imported goods, including export declarations or equivalent customs certificates retained for at least five years.
Read More →Section 18A addresses tax avoidance arrangements while requiring written reasons within 30 days and allowing private rulings for complex transactions.
Read More →Section 12 exempts non-residents from the KRA PIN requirement when opening an account with an investment bank, without removing other possible tax obligations.
Read More →Section 10 provides a reinstatement process, continuity of the previous PIN, and a 90-day written notification timeline.
Read More →Section 6D creates a framework for international exchange of virtual-asset information, with data-protection safeguards.
Read More →Section 6C introduces annual information returns, nil returns, data-protection safeguards, and penalties for VASPs.
Read More →The Finance Act 2026 updates TPA definitions for certificates of origin, virtual assets, and virtual asset service providers.
Read More →A new rule applies to qualifying non-resident employees of a Government-designated national carrier performing duties outside Kenya.
Read More →Pension benefits paid upon the death of a member are exempt from tax, subject to the specific statutory exemption.
Read More →Understand the three-year rule, 31% limit, pension-scheme distinction, and employer checks for gratuity tax treatment.
Read More →The Finance Act 2026 reduces corporate tax for qualifying non-resident extractive-sector contractors and introduces tax on repatriated income.
Read More →The Finance Act 2026 exempts qualifying microfinance interest from WHT and expands CGT reach over certain indirect non-resident share disposals.
Read More →The Finance Act 2026 changes WHT on scrap metal payments, winnings, and dividends paid to citizens of EAC Partner States.
Read More →Qualifying petroleum or gas storage investments exceeding KES 10 billion may claim a 100% investment allowance in the first year of use.
Read More →The Finance Act 2026 retains exemptions for qualifying death benefits and capital gains on qualifying property transfers to registered REITs.
Read More →Learn the new Section 52B annual return deadlines: 30 April for individuals and 30 June for companies with 31 December year-ends.
Read More →Understand what a KRA Section 52 notice means, what it does not mean, and the fixed deadline that will apply from 1 January 2027.
Read More →From 1 July 2026, scrap metal payments are subject to 1.5% withholding tax on the gross amount paid.
Read More →The Finance Act 2026 narrows the national carrier’s WHT exemption while protecting specified digital platforms and payment infrastructure.
Read More →The Finance Act 2026 centralises anti-avoidance enforcement under Section 18A of the Tax Procedures Act while preserving legitimate tax planning.
Read More →The Finance Act 2026 aligns the Income Tax Act with the Insurance Act by replacing “life insurance fund” with “statutory fund.”
Read More →A practical family-and-schools analogy explaining CbC Reporting, key definitions, and what the Finance Act 2026 clarified for multinational groups.
Read More →A simple guide to Country-by-Country Reporting, what information it contains, and the technical clarifications retained in the Finance Act 2026.
Read More →The Finance Act 2026 clarifies that the existing interest-deduction provision covers lending businesses, leasing businesses, or both.
Read More →Qualifying investors with at least KES 10 billion invested before 1 July 2025 may preserve pre-date tax losses until fully utilised.
Read More →The Finance Act 2026 clarifies deductions for irrecoverable loan principal, accrued interest, and other amounts relating to qualifying bad debts.
Read More →The Finance Act 2026 removes obsolete Minimum Tax references and clarifies the instalment tax exclusion for employees whose only taxable income is employment income.
Read More →The Finance Act 2026 clarifies how trust income is taxed and helps prevent the same income being taxed again when distributed to beneficiaries.
Read More →The Finance Act 2026 introduces new tax rules and 1.5% withholding tax on scrap metal purchases in Kenya.
Read More →The Finance Act 2026 changes how tax on non-resident shipping income is collected and sets an earlier payment deadline.
Read More →The Finance Act 2026 reintroduces a Tax Amnesty Programme for eligible tax liabilities up to 31 December 2025.
Read More →The Finance Act 2026 introduces a simplified final withholding tax framework and monthly compliance obligations for non-resident landlords earning rental income from property in Kenya.
Read More →The Finance Act 2026 reintroduces taxation of winnings from betting, lotteries, gaming and prize competitions. Learn about the new rules.
Read More →The Finance Act 2026 expands the definition of royalties to include digital payment network fees. See how this affects your business.
Read More →The Finance Act 2026 clarifies the treatment of immovable property and expands management or professional fees to cover certain international card payment network fees.
Read More →Discover the practical amendments in the Finance Act 2026, including bad debt deductions and investment incentives.
Read More →An introduction to the enacted Finance Act 2026, its commencement date, affected tax laws, and notable changes from the Finance Bill.
Read More →Accountants are the guardians of financial integrity, champions of compliance, and trusted advisors who help organizations make informed decisions and achieve sustainable growth.
Read More →Money coming in does not always mean profit. Learn why tracking expenses, taxes, and liabilities is crucial for sustainable growth.
Read More →True compliance is about building trust, credibility, and business maturity. Position your business for loans, tenders, and investor confidence.
Read More →Small delays in financial management lead to big financial damage. Learn why fixing gaps early saves you money and stress.
Read More →The Kenya Revenue Authority has introduced significant updates to the iTax filing process. Learn about eTIMS integration, autopopulated data, and system-verified compliance for 2026.
Read More →Understand the legal principles of burden and standard of proof in Kenyan tax disputes. Learn about the "pendulum concept" and how case law affects your business.
Read More →In business, not every loss comes from low sales. Some of the biggest financial leaks happen quietly — through poor record keeping. Learn why it matters and how to fix it.
Read More →In today's fast-paced business environment, many entrepreneurs focus heavily on increasing sales. While growth is important, one critical factor often overlooked is financial discipline.
Read More →Many business owners focus on making sales and growing their brands — but overlook one critical area: tax compliance. Non-compliance doesn't just lead to penalties — it can quietly destroy your business.
Read More →In today's fast-changing business environment, profitability alone is no longer enough. Many businesses are making sales, showing profits on paper — yet struggling to meet daily obligations. Learn why cash flow is king.
Read More →In 2026, the Kenyan tax landscape is undergoing a major transformation — not through new taxes, but through how taxes are administered, monitored, and enforced. Learn what this means for your business.
Read More →Many businesses are making profits… but still struggling financially. Why? Because profit is not cash. Learn how to manage your cash flow wisely and keep your business thriving.
Read More →KRA now allows filing with non-eTIMS invoices via iTax. While this offers short-term relief, the additional compliance requirements may introduce more burden than benefit. Here's our expert analysis.
Read More →The Kenya Revenue Authority (KRA) has introduced a notable update to the iTax system — taxpayers can now file returns using non-eTIMS invoices. But is this a relief or a risk for your business?
Read More →The Kenya Revenue Authority has announced several important updates for the 2026 tax year. Learn about the new compliance requirements, deadline changes, and how they affect your business...
Read More →eTIMS (Electronic Tax Invoice Management System) is now mandatory for many businesses in Kenya. This comprehensive guide walks you through the implementation process, requirements, and best practices...
Read More →Staying compliant with Kenyan tax laws requires careful planning and attention to detail. This checklist covers all the essential compliance requirements every business should address this year...
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