Minimum top up tax

May 12, 2026
By Intelpoint Consulting
Business, Consulting, News
No Comments

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 […]

November 6, 2025
By Intelpoint Consulting
Business, Consulting, News
No Comments

Kenya’s New Minimum Top-Up Tax 2025 Draft Regulations: Practical Insights for Multinationals

Kenya is implementing the minimum top-up tax in line with a global effort to tackle tax avoidance by multinationals. This move follows the OECD/G20 Inclusive Framework aiming to ensure large multinational groups pay at least 15% tax in each jurisdiction where they operate. This tax reset means minimal effective tax rates replace loopholes that used […]