Kenya: Finance Act 2020 including Digital Service Tax was repealed and replaced with significant economic presence tax
Description
Finance Act 2020 including Digital Service Tax was repealed and replaced with significant economic presence tax
On 27 December 2024, the Finance Act 2020 including the Digital Service Tax (DST) was repealed and replaced by the Tax Laws (Amendment) Act. The Act replaced the existing 1.5% Digital Service Tax with a Significant Economic Presence (SEP) tax applic…
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