Description

Kenya Revenue Authority published i-Tax user guide on significant economic presence tax

On 8 April 2025, the Kenya Revenue Authority (KRA) published a user guide for the Significant Economic Presence Tax (SEPT), which replaced the Digital Services Tax (DST) effective from 27 December 2024. The iTax system was updated to assign SEPT obl…

Scope

Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
platform intermediary: user-generated content
Implementation Level
national
Government Branch
executive
Government Body
other regulatory body

Complete timeline of this policy change

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2025-04-08
adopted

On 8 April 2025, the Kenya Revenue Authority (KRA) published a user guide for the Significant Econo…