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Kenya: Introduced Tax Laws Amendment Bill, 2024

Policy overview

Description

Introduced Tax Laws Amendment Bill, 2024

On 1 November 2024, the Tax Laws Amendment Bill was introduced at the National Assembly of Kenya. The Bill proposes replacing the existing 1.5% Digital Service Tax with a Significant Economic Presence (SEP) tax applicable to non-residents earning fr…

Scope

Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
legislature
Government Body
parliament

Complete timeline of this policy change

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2024-11-01
adopted

On 11 December 2024, the President signed the Tax Laws Amendment Bill into law. The Bill replaces t…

2024-11-01
under deliberation

On 1 November 2024, the Tax Laws Amendment Bill was introduced at the National Assembly of Kenya. T…

2024-12-27
in force

On 27 December 2024, the Tax Laws (Amendment) Act entered into force. The Act replaces the existing…