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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. […]

WAR, OIL PRICES, AND TAX: WHY EXTRACTIVE INDUSTRY STRUCTURES ARE ENTERING A NEW PHASE OF SCRUTINY

Executive Summary Rising geopolitical tensions and sustained increases in oil and commodity prices have materially expanded profitability across the extractive sector. At the same time, tax authorities (particularly in resource-rich jurisdictions) are intensifying scrutiny over where those profits are taxed. While there has been no new OECD Model Tax Convention, the OECD Model Tax Convention […]

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 […]

A KES 6.7 Billion Reality Check: Does Your Transfer Pricing Match Your Economic Substance?

In January 2026, Kenya’s Tax Appeals Tribunal delivered a monumental decision in the dispute between Del Monte Kenya Limited and Kenya Revenue Authority. The ruling offers valuable insight into how tax authorities approach transfer pricing enforcement and what multinational groups must do to remain compliant and defensible. Background KRA audited Del Monte Kenya’s transfer pricing […]

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