Kenya: Petition on Constitutionality of Betting-Related Taxes (Paragraph 4A of Part II of the First Schedule to the Excise Duty Act, 2015, as Amended by the Finance Act, 2023)
Progress
Current status
in force
14 Aug 2025 in force
21 Aug 2023 under deliberation
Scope
Implementers
Kenya
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
other service provider
Government Branch
judiciary
Government Body
court
Implementation Level
national
Timeline of events
High Court issued judgment dismissing petition challenging constitutionality of betting-related taxes
On 14 August 2025, the High Court delivered a judgment dismissing a petition challenging the enactment and implementation of the 12.5 % excise duty on the amount staked by persons participating in betting activities, alongside an existing 20% withho…
SourceEvent type
public lawsuit
Action type
ruling
Government branch
judiciary
Government body
court
Petition challenging constitutionality of betting-related taxes was filed to High Court of Kenya
On 21 August 2023, a petition was filed in the High Court of Kenya at Kakamega challenging the enactment and implementation of Paragraph 4A of Part II of the First Schedule to the Excise Duty Act, 2015, as amended by the Finance Act, 2023, which imp…
SourceEvent type
public lawsuit
Action type
announcement
Government branch
judiciary
Government body
court