Kenya: Finance Act, 2023 including withholding tax on digital content creators
Progress
Current status
in force
01 Jul 2023 in force
26 Jun 2023 adopted
Scope
Implementers
Kenya
Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
platform intermediary: user-generated content
Government Branch
legislature
executive
Government Body
parliament
central government
Implementation Level
national
Timeline of events
Finance Act, 2023 including withholding tax on digital content creators enters into force
On 1 July 2023, the Finance Act, 2023 including withholding tax on digital content creators enters into force. The Act introduces a 15% withholding tax on digital content creators generating income through website and social media advertising, paid …
SourceEvent type
law
Action type
implementation
Government branch
legislature
Government body
parliament
Finance Act, 2023 including withholding tax on digital content creators was signed by President
On 26 June 2023, the Finance Act, 2023 including withholding tax on digital content creators received royal assent from the President. The Act introduces a 15% withholding tax on digital content creators generating income through website and social …
SourceEvent type
law
Action type
signing
Government branch
executive
Government body
central government