Kenya: Income Tax (Digital Service Tax) Regulations
Progress
Current status
in force
02 Jan 2021 in force
23 Nov 2020 adopted
Scope
Implementers
Kenya
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
platform intermediary: user-generated content
streaming service provider
platform intermediary: e-commerce
software provider: app stores
search service provider
software provider: other software
infrastructure provider: cloud computing, storage and databases
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
Income Tax (Digital Service Tax) Regulations entered into force
On 2 January 2021, the Income Tax (Digital Service Tax) Regulations, 2020 entered into force. The regulations outline the framework for digital service tax in Kenya, they define terms such as "digital marketplace," "digital service," and "digital se…
SourceEvent type
order
Action type
implementation
Government branch
executive
Government body
central government
Cabinet Secretary signed Income Tax (Digital Service Tax) Regulations, 2020
On 23 November 2020, the Cabinet Secretary for National Treasury and Planning signed the Income Tax (Digital Service Tax) Regulations, 2020. The regulations will enter into force on 2 January 2021. The regulations outline the framework for digital s…
SourceEvent type
order
Action type
adoption
Government branch
executive
Government body
central government