Tax 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 […]

Tax Appeals Tribunal: Key Rulings That Businesses Should Know About

The Tax Appeals Tribunal is Kenya’s principal forum for resolving tax disputes, and its decisions form an increasingly important body of precedent. Several rulings from late 2025 and early 2026 carry direct practical lessons for businesses, whether on transfer pricing methodology, the procedural standards KRA assessments must meet, or the deductibility of core financial costs. […]

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 […]

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. […]

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 […]

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 […]

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 […]