Multinationals

May 12, 2026
By Intelpoint Consulting
Business, Consulting, News
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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 […]

March 16, 2026
By Intelpoint Consulting
Uncategorized
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WHEN DOES A FOREIGN COMPANY BECOME TAXABLE IN KENYA?

Understanding Permanent Establishment Risks for Multinationals As international business activity increasingly crosses borders, one of the most critical questions facing foreign investors is whether their activities in a particular country create a taxable presence. In Kenya, this issue is primarily governed by the concept of a Permanent Establishment (PE). Where a foreign company is considered to […]