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Kenya: Introduced Finance Act, 2020 including Digital Service Tax

Policy overview

Description

Introduced Finance Act, 2020 including Digital Service Tax

On 5 May 2020, the Finance Act 2020, including the Digital Service Tax (DST), was introduced at the National Assembly of Kenya. DST applies to income derived from services offered via digital marketplaces charged at 1.5% of the gross transaction val…

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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2020-05-05
under deliberation

On 5 May 2020, the Finance Act 2020, including the Digital Service Tax (DST), was introduced at the…

2020-06-30
adopted

On 30 June 2020, the Finance Act 2020, including the Digital Service Tax (DST), received assent. DS…

2021-01-01
in force

On 1 January 2021, the Finance Act 2020, including the Digital Service Tax (DST), entered into forc…

2024-12-27
revoked

On 27 December 2024, the Finance Act 2020 including the Digital Service Tax (DST) was repealed and …