Kenya: Corporate Tax

Kenya's Finance Act 2026 introduces significant tax reforms that impact investors and businesses operating in the country. This podcast discussion examines the practical implications of these changes, from tax amnesty provisions to REIT incentives, and explores what they mean for Kenya's investment climate. Industry experts analyze how these reforms affect venture capital, private equity, and the broader tax policy landscape over the coming years.

Africa's emergence as a major investment destination has made the choice of holding company jurisdiction critical for investors targeting Kenyan assets. With over $70 billion in foreign direct investment flowing into the continent, the decision of where to incorporate affects taxation at multiple levels, investor protections, regulatory compliance, and ultimately determines the economic viability of the entire investment structure.

The Appellant (KRA) initiated a compliance review on the Respondent (ICEA Lion General Limited) , a limited liability licensed to conduct insurance business in Kenya.