Kenya: Revenue Authority opened consultation on Draft Income Tax (Significant Economic Presence Tax) Regulations
Description
Revenue Authority opened consultation on Draft Income Tax (Significant Economic Presence Tax) Regulations
On 22 September 2025, the Revenue Authority (KRA), on behalf of the Cabinet Secretary for the National Treasury and Economic Planning, opened a consultation, until 7 October 2025, on the Draft Income Tax (Significant Economic Presence Tax) Regulatio…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
digital payment provider (incl. cryptocurrencies), streaming service provider, platform intermediary: e-commerce, ML and AI development, software provider: other software, infrastructure provider: cloud computing, storage and databases
Implementation Level
national
Government Branch
executive
Government Body
tax authority