Kenya: Implemented Finance Act, 2020 including Digital Service Tax
Description
Implemented Finance Act, 2020 including Digital Service Tax
On 1 January 2021, the Finance Act 2020, including the Digital Service Tax (DST), entered into force. DST applies to income derived from services offered via digital marketplaces charged at 1.5% of the gross transaction value, excluding value-added …
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government
Complete timeline of this policy change
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2020-05-05
under deliberation
2020-06-30
adopted
2021-01-01
in force