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Kenya: Tax Laws (Amendment) Act entered into force

Policy overview

Description

Tax Laws (Amendment) Act entered into force

On 27 December 2024, the Tax Laws (Amendment) Act entered into force. The Act replaces the existing 1.5% Digital Service Tax with a Significant Economic Presence (SEP) tax applicable to non-residents earning from digital marketplaces at 3%. Addition…

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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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…