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Kenya’s Finance Bill 2026: What Businesses Need to Know

The Finance Bill 2026 was tabled in Parliament in May 2026, proposing amendments to the Income Tax Act, VAT Act, Excise Duty Act, Tax Procedures Act, Miscellaneous Fees and Levies Act, and Stamp Duty Act. Most provisions are proposed to take effect on 1 July 2027, with a smaller set effective from 1 January 2027. […]

Kenya Cuts VAT on Fuel to 8%: What the 2026 VAT Amendment Act Means for Taxpayers

The Value Added Tax (Amendment) Act, 2026 has been signed into law. Effective 15th April 2026, VAT on three petroleum products drops from 16% to 8% with effects on VAT-registered traders in the supply chain. What the Bill Changes Section 5 of the VAT Act previously applied the standard 16% rate to petroleum products. The […]

The Government Just Cut Fuel VAT to 13%. Here Is the Full Picture

A Legal Notice issued on 14 April 2026 reduces VAT on petrol, diesel and kerosene from 16% to 13% for 90 days. On 14 April 2026, the National Treasury Cabinet Secretary signed a Legal Notice under section 6(1) of the Value Added Tax Act. The order uses the power granted under section 5(2)(b) of the […]

Default Interest and Excise Duty in Kenya: Lessons from the SBM Bank Tribunal Decision

SBM Bank Kenya Limited v Commissioner of Legal Services and Board Coordination Can a bank’s default interest be taxed as excise duty? This question recently came before the Tax Appeals Tribunal in SBM Bank Kenya Limited v Commissioner of Legal Services and Board Coordination. The Tribunal’s answer provides important clarity for banks and financial institutions operating […]

Permanent Establishment: The Hidden Double Taxation Risk in a Remote World

You don’t need to own an office to have a tax problem. A software company allows a senior engineer to work from a home office in a neighboring country for six months. A manufacturer sends a team to a client’s site to oversee a long-term project. A sales director travels frequently to negotiate deals, but […]

CHECKLIST: 5 SIGNS YOUR REMOTE WORKER MAY HAVE CREATED A PERMANENT ESTABLISHMENT

Remote work is no longer a temporary arrangement—it is a permanent feature of the modern workforce. But when an employee logs in from another country, they may be doing more than answering emails. In some cases, they may be creating a Permanent Establishment (PE) for your company and exposing the business to unexpected cross-border taxation. Use this […]

Can KRA Challenge Your Old Tax Losses? The Patel Case and the 5-year Limit

Vijay Kumar Shamji Patel v Commissioner For Legal Services & Board Co-Ordination Services. The Tax Appeals Tribunal’s decision in Patel v KRA confirms that KRA is barred from amending tax assessments after five years unless fraud or willful neglect is proven. The case reinforces important taxpayer protections against prolonged audits and retrospective reassessment of historic […]

Intra-Group Loans & Transfer Pricing in Kenya

Kenya’s tax landscape is changing fast, and intra-group financing is right at the center of it. KRA has steadily intensified its scrutiny of cross-border intercompany transactions, and intra-group loans sit at the top of its audit priority list. For MNEs operating in Kenya whether as regional treasury hubs, subsidiaries receiving funding from offshore parents or […]

When Does a Marketing Subsidiary Become a Permanent Establishment?

Travelport Services (Kenya) Limited v Commissioner of Legal Services Board Coordination In February 2026, the Tax Appeals Tribunal issued a landmark ruling in a case centered on whether a Kenyan subsidiary of a global travel technology group constituted a Permanent Establishment of its UK parent, and what that meant for additional assessments spanning corporate tax, […]

Can KRA Chase a Legally Dissolved Company?

Alex Trachtenberg v Commissioner Domestic Taxes In May 2025 the Tax Appeals Tribunal handed down a significant ruling in a case arising from KRA’s attempt to collect legacy tax balances from a company that had been legally dissolved seven years earlier. The Tribunal’s decision sets an important precedent on what tax authorities can and cannot […]

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