Intelpoint Consulting, Author at Intelpoint Consulting

Are Contributory Services to a Foreign Affiliate Still an Export Under Kenyan VAT?

The Court of Appeal at Nairobi held in a recent judgement that contributory hardware and software support services supplied by Sybrin Kenya to its South African and Guernsey affiliates qualify as exported services under section 2 of the VAT Act. The Court of Appeal further held that this sits outside the scope of Kenyan VAT. […]

Tax Alert- Finance Act 2026

TAX ALERT – FINANCE ACT 2026 HIGHLIGHTS

Finance Bill 2026

TAX ALERT 26/05/2026 FINANCE BILL, 2026 ANALYSIS The Finance Bill 2026 is broad and technical and proposes changes across tax laws. Intelpoint Consulting has broken down every proposal that matters for your business. Reach out to us to gain an understanding of how the Finance Bill 2026 affects your business, VAT position, your payroll or […]

Tax Appeals Tribunal: Key Rulings That Businesses Should Know About

The Tax Appeals Tribunal is Kenya’s principal forum for resolving tax disputes, and its decisions form an increasingly important body of precedent. Several rulings from late 2025 and early 2026 carry direct practical lessons for businesses, whether on transfer pricing methodology, the procedural standards KRA assessments must meet, or the deductibility of core financial costs. […]

Kenya’s Double Tax Treaty Network: Opportunities, Risks, and How to Use It Properly

Kenya has one of the more active double tax treaty networks in Sub-Saharan Africa. For multinational businesses, these treaties can materially reduce withholding taxes on dividends, interest, and royalties flowing out of Kenya. Accessing those benefits correctly requires deliberate structuring and proper documentation. Getting it wrong carries both financial cost and reputational risk with the […]

KRA Publishes Draft APA Regulations: A Framework Taking Shape

On 3 November 2025, the Kenya Revenue Authority published the Draft Income Tax (Advance Pricing Agreement) Regulations 2025, inviting comment from taxpayers and professionals before finalisation. The draft regulations set out a structured administrative process for the APA framework introduced under Section 18G of the Income Tax Act by the Finance Act 2025, which took […]

Understanding Kenya’s SEP Tax: The End of the Digital Safe Harbour

Kenya has moved decisively to tax the digital economy, and the net is now wider than most non-resident businesses appreciate. Following amendments introduced by the Finance Act 2025, the Significant Economic Presence tax under Section 12E of the Income Tax Act applies to all income earned by non-residents from services delivered over the internet or […]

International Tax Planning in Africa: Five Pitfalls That Cost Businesses Money

Africa’s growth story continues to attract multinational investment, and Kenya sits at the centre of that story as the region’s commercial hub. The tax landscape, however, has matured significantly. Revenue authorities are better resourced, increasingly aligned with OECD standards, and more willing to challenge structures that reduce the local tax base. Here are the five […]

Kenya’s Domestic Minimum Top-Up Tax: What Multinationals Need to Know

Kenya has formally aligned with the global push for a 15% minimum effective tax rate on large multinational groups. The Domestic Minimum Top-Up Tax was introduced through the Tax Laws (Amendment) Act 2024 (Act No. 12 of 2024) and took effect on 1 January 2025. The Finance Act 2025 (Act No. 9 of 2025) then […]

Transfer Pricing in Kenya: A New Era of Certainty

For years, transfer pricing disputes in Kenya followed a familiar pattern. The KRA raises an assessment. The taxpayer objects. The matter moves to the Tax Appeals Tribunal. Years pass, costs accumulate, and the outcome stays uncertain. A landmark change introduced through the Finance Act 2025 is set to break that cycle: Kenya now has a […]

Author: Intelpoint Consulting