Did your business incur tax losses from a major investment before 1 July 2025?
The Finance Act, 2026 introduces a special relief for qualifying investors.
If you invested at least KES 10 billion in Kenya before 1 July 2025, any tax losses incurred before that date will be treated as arising in the 2025 year of income and may be carried forward until they are fully utilised, instead of being restricted by the normal limitation period.
What This Means
- Preserves the value of historic tax losses for qualifying large investments.
- Supports long-term, capital-intensive projects.
- Encourages investor confidence by ensuring legitimate tax losses are not lost because of changes in the law.
Who Qualifies?
To qualify, taxpayers must demonstrate that:
- The investment exceeded KES 10 billion before 1 July 2025.
- The tax losses were properly determined before that date.
Need help determining whether your business qualifies for this relief?
📱 +254 725 416 982
📧 taxhomekenyalimited24@gmail.com
TAX HOME KENYA
Simplifying Your Tax Journey