Kenya: Tax Laws (Amendment) Act, 2024
Progress
Scope
Timeline of events
Tax Laws (Amendment) Act entered into force
On 27 December 2024, the Tax Laws (Amendment) Act entered into force. The Act replaces the existing 1.5% Digital Service Tax with a Significant Economic Presence (SEP) tax applicable to non-residents earning from digital marketplaces at 3%. Addition…
SourcePresident signed Tax Laws (Amendment) Act
On 11 December 2024, the President signed the Tax Laws Amendment Bill into law. The Bill replaces the existing 1.5% Digital Service Tax with a Significant Economic Presence (SEP) tax applicable to non-residents earning from digital marketplaces at 3…
SourceIntroduced Tax Laws Amendment Bill, 2024
On 1 November 2024, the Tax Laws Amendment Bill was introduced at the National Assembly of Kenya. The Bill proposes replacing the existing 1.5% Digital Service Tax with a Significant Economic Presence (SEP) tax applicable to non-residents earning fr…
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