Kenya: Finance Act, 2020 including Digital Service Tax
Progress
Scope
Timeline of events
Finance Act 2020 including Digital Service Tax was repealed and replaced with significant economic presence tax
On 27 December 2024, the Finance Act 2020 including the Digital Service Tax (DST) was repealed and replaced by the Tax Laws (Amendment) Act. The Act replaced the existing 1.5% Digital Service Tax with a Significant Economic Presence (SEP) tax applic…
SourceImplemented Finance Act, 2020 including Digital Service Tax
On 1 January 2021, the Finance Act 2020, including the Digital Service Tax (DST), entered into force. DST applies to income derived from services offered via digital marketplaces charged at 1.5% of the gross transaction value, excluding value-added …
SourceSigned Finance Act, 2020 including Digital Service Tax
On 30 June 2020, the Finance Act 2020, including the Digital Service Tax (DST), received assent. DST applies to income derived from services offered via digital marketplaces charged at 1.5% of the gross transaction value, excluding value-added tax. …
SourceIntroduced Finance Act, 2020 including Digital Service Tax
On 5 May 2020, the Finance Act 2020, including the Digital Service Tax (DST), was introduced at the National Assembly of Kenya. DST applies to income derived from services offered via digital marketplaces charged at 1.5% of the gross transaction val…
Source