Kenya: Income Tax (Significant Economic Presence Tax) Regulations, 2025
Progress
Current status
processing consultation
07 Oct 2025 processing consultation
22 Sep 2025 in consultation
Scope
Implementers
Kenya
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
digital payment provider (incl. cryptocurrencies)
streaming service provider
platform intermediary: e-commerce
ML and AI development
software provider: other software
infrastructure provider: cloud computing, storage and databases
Government Branch
executive
Government Body
tax authority
Implementation Level
national
Timeline of events
Revenue Authority closed consultation on Draft Income Tax (Significant Economic Presence Tax) Regulations
On 7 October 2025, the Revenue Authority (KRA), on behalf of the Cabinet Secretary for the National Treasury and Economic Planning, closed the consultation on the Draft Income Tax (Significant Economic Presence Tax) Regulations, 2025. Developed unde…
SourceEvent type
order
Action type
consultation closed
Government branch
executive
Government body
tax authority
Revenue Authority opened consultation on Draft Income Tax (Significant Economic Presence Tax) Regulations
On 22 September 2025, the Revenue Authority (KRA), on behalf of the Cabinet Secretary for the National Treasury and Economic Planning, opened a consultation, until 7 October 2025, on the Draft Income Tax (Significant Economic Presence Tax) Regulatio…
SourceEvent type
order
Action type
consultation opened
Government branch
executive
Government body
tax authority