Kenya Archives - 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 […]

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 […]

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 […]

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 […]