Kenya: Income Tax (Digital Service Tax) Regulations
Progress
Scope
Timeline of events
Government of Kenya implemented Significant Economic Presence Tax under Tax Laws (Amendment) Act repealing previous Digital Service Tax
On 27 December 2024, the Government of Kenya repealed the Income Tax (Digital Service Tax) Regulations, 2020 and replaced them with the Significant Economic Presence (SEP) Tax. The Digital Service Tax (DST), which imposed a 1.5% levy on the gross tr…
SourceIncome 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…
SourceCabinet 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…
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