Kenya: Petition challenging constitutionality of betting-related taxes was filed to High Court of Kenya

On 21 August 2023, a petition was filed in the High Court of Kenya at Kakamega challenging the enactment and implementation of Paragraph 4A of Part II of the First Schedule to the Excise Duty Act, 2015, as amended by the Finance Act, 2023, which imposes a 12.5 % excise duty on the amount staked by persons participating in betting activities, alongside an existing 20% withholding tax on winnings, on grounds of alleged unconstitutionality, discrimination under Article 27 of the Constitution, and double taxation.