- within Criminal Law topic(s)
The Finance Act, 2025 (the Act) was assented into law by the President on 27 June 2025 and thereafter published in the Kenya Gazette. The Act sets out a wide range of changes to Kenya's tax laws, including the Income Tax Act (Chapter 470), the Value Added Tax Act (Chapter 476), the Tax Procedures Act (Chapter 469B), the Miscellaneous Fees and Levies Act (Chapter 469C), and the Excise Duty Act (Chapter 472).
All provisions in the Act came into effect on 1 July 2025, except for the new provisions introducing Advance Pricing Agreements into the transfer pricing regime, and collection of import declaration fee under the Miscellaneous Fees and Levies Act, which will take effect on 1 January 2026.
We had previously provided an analysis of the Finance Bill 2025. We provide an update by way of this detailed analysis of the key changes in the Act and their potential impact on taxpayers and businesses operating in Kenya.
Click hereto download the analysis of the tax changes introduced by the Finance Act, 2025.
Clich hereto download and read a snapshot of the tax changes introduced by the Finance Act, 2025.
Originally published 9 July 25
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
