Kenya: Sales Taxes: VAT, GST

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Kenya's legal and regulatory landscape is undergoing significant transformation across multiple sectors, from the introduction of Africa's first dedicated technopolis legislation to the establishment of comprehensive cryptocurrency licensing requirements. The country is implementing major reforms in banking capitalisation, ending Kenya Power's retail electricity monopoly, and expanding its tax framework to capture digital financial services and indirect share transfers.

Kenya Commercial

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ENS

Finance Act 2026 - Tax Alert On Notable Changes

Kenya’s Finance Act, 2026 reshapes key tax rules for individuals, businesses and multinationals. Effective mainly from 1 July 2026, with phased changes from September 2026 and January 2027, it updates seven major tax and levy laws across Kenya.

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ENS

Withholding VAT Is Independent Of The Suppliers' VAT Registration Status

The Tax Appeals Tribunal ("TAT") recently ruled in County Government of Kisii v Commissioner of Domestic Taxes, on whether Withholding Value Added Tax ("WHVAT") is chargeable on payments made to suppliers...

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ENS

Commissioner Of Domestic Taxes vs ICEA Lion General Insurance Co Ltd (Income Tax Appeal E105 Of 2023)

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

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SNG Grant Thornton

Africa Tax In Brief

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ENS

Analysis Of The Tax Changes Introduced By The Finance Act, 2025

AK

Anjarwalla & Khanna

The Power Sector Investor (Nigerian Guide) Part C

Gresyndale Legal

A Summary Of Key Implications Of The Finance Act 2025 Amendments

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ENS

Same Script, New Year? Avoiding Missteps In The 2025 Finance Bill

AK

Anjarwalla & Khanna

Big Win For Kenya's Professionals: Tribunal Declares Membership Fees Not Subject To VAT

AK

Anjarwalla & Khanna

Navigating Post Clearance Audits By KRA: A Guide For Taxpayers Importing Into Kenya

AK

Anjarwalla & Khanna

Court Of Appeal Confirms VAT Is Applicable On Sale Of Commercial Property

AK

Anjarwalla & Khanna

Fiscal Incentives Provided By The Kenyan Government To Foreign Investors: Why You Should Invest In Kenya

Kenya Government

Gresyndale Legal

Analysis Of The Tax Changes Proposed By The Tax Laws (Amendment) Bill, 2024 And The Tax Procedures (Amendment) (No.2) Bill, 2024

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Anjarwalla & Khanna

Kenya Advances National IP Reform

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Adams & Adams

EV Financing Models Enable Fleet-led Adoption In Kenya And South Africa

Worldwide Finance

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Adams & Adams

Kenya Begins Incubation Of AI Innovators Through NIRU

Kenya Technology

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Adams & Adams

The East African Insider – Week 7th -13th March 2026

Worldwide Strategy

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Shikana Group

Key Takeaways From Kenya’s New Intellectual Property Bill

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Adams & Adams

Analysis Of The Tax Changes Introduced By The Tax Laws (Amendment) Act, 2024 And The Tax Procedures (Amendment) Act, 2024

The Tax Laws (Amendment) Act, 2024 (the TLA Act) and the Tax Procedures (Amendment) Act, 2024 (the TPA Act) (together referred to as the Acts) were assented into law by the President on 11 December 2024 and came into effect on 27 December 2024.

AK

Anjarwalla & Khanna

Court Of Appeal Declares Finance Act, 2023 Unconstitutional

In a landmark judgment issued by a three-judge bench on 31 July 2024, the Court of Appeal (the COA) has declared the entire Finance Act, 2023 (the Finance Act), unconstitutional (the Judgment).

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Anjarwalla & Khanna

Finance Bill 2024 Withdrawn

On 26 June 2024, in response to two weeks of widespread anti-tax protests across major towns and cities in Kenya, President William Ruto recently announced, during a press briefing, the withdrawal of the controversial Finance Bill, 2024 (the Bill)

AK

Anjarwalla & Khanna

Analysis Of The Tax Changes Proposed By The Finance Bill, 2024

The Finance Bill, 2024 (the Bill) was published and gazetted on 9 May 2024. The Bill proposes to make a raft of amendments to tax-related laws in Kenya, including the Income Tax Act (Chapter 470, Laws of Kenya), the Value Added Tax Act, 2013, the Tax Procedures Act, 2015, the Miscellaneous Fees and Levies Act, 2016 and the Excise Duty Act, 2015.

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Anjarwalla & Khanna

Significant Changes For Not-For-Profits As PBO Act Comes Into Effect After 11 Years

Kenya Commercial

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Anjarwalla & Khanna

The Statute Law (Miscellaneous Amendments) (No. 2) Bill, 2023 Signed Into Law: Anticipated Key Changes To Various Laws

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ENS

Key Tax Changes Introduced By The Finance Act 2023

AK

Anjarwalla & Khanna

President Ruto Announces The Introduction Of Various Tax Legislative Changes

AK

Anjarwalla & Khanna

Key Highlights Of The Finance Act, 2022

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ENS

Tax Focus Newsletter - June 2022

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SNG Grant Thornton

Amendments To The Value Added Tax (Digital Marketplace Supply) Regulations, 2020

AK

Anjarwalla & Khanna

Proposed Tax Changes Under The Finance Bill 2022

AK

Anjarwalla & Khanna

Ensuring Compliance With The Kenya Revenue Service: Tax Registration In Kenya

SI

Sidebrief Inc.

High Court Declares VAT On Insurance Agency And Brokerage Services Unconstitutional

AK

Anjarwalla & Khanna

Amendments To The Value Added Tax (Digital Marketplace Supply) Regulations, 2020

The Cabinet Secretary for the National Treasury and Planning issued the Value Added Tax (Digital Marketplace Supply) (Amendment) Regulations, 2022, through a Legal Notice dated 4 April 2022 which was published in the Kenya Gazette ...

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Anjarwalla & Khanna

Proposed Tax Changes Under The Finance Bill 2022

The Finance Bill, 2022 was published and gazetted on 8 April 2022. The Bill proposes to make amendments to a raft of tax-related laws in Kenya, including the Income Tax Act (Chapter 470, Laws of Kenya)...

AK

Anjarwalla & Khanna

Ensuring Compliance With The Kenya Revenue Service: Tax Registration In Kenya

In Kenya, registering for taxes is processed through the Kenyan Revenue Authority (KRA). The body is also responsible for tax collection and compliance.

SI

Sidebrief Inc.

High Court Declares VAT On Insurance Agency And Brokerage Services Unconstitutional

Honourable Mr. Justice Makau of the High Court on 16 December 2021 declared the amendment introduced by The Tax Laws (Amendment) Act, 2020 (the TLAA)...

AK

Anjarwalla & Khanna

Key Changes Introduced By The Finance Act, 2021

AK

Anjarwalla & Khanna

The Nullification Of "Senate" Laws – The Decision In The Senate Vs The Speaker Of The National Assembly & Another

In a decision that highlights the ever increasing power struggle between the two Houses of Parliament, on 29th October 2020, a 3 Judge Bench of the High Court in Petition No. 284 of 2019...

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Bowmans

Changes In The VAT Refund Regime: What Next?

These measures included tax interventions that were designed with the intention of cushioning Kenyans and Kenyan businesses from these effects.

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Anjarwalla & Khanna

Kenya Sets The Stage For Implementation Of The Digital Services Tax

The DST Regulations will apply to a wide range of digital services that individuals and businesses consume every day.

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Bowmans

The Finance Act, 2020

The Finance Act, 2020 (the Finance Act) was assented to by President Uhuru Kenyatta on 30 June 2020 to make amendments to a raft of laws in Kenya, including the Income Tax Act (CAP 470)...

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Anjarwalla & Khanna

The Finance Bill, 2020

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Anjarwalla & Khanna

The Tax Laws (Amendment) Act, 2020

AK

Anjarwalla & Khanna

VAT On Insurance Agency And Brokerage Services Suspended By The High Court Of Kenya

AK

Anjarwalla & Khanna

The Tax Laws (Amendment) Bill, 2020

AK

Anjarwalla & Khanna

Highlights Of The Covid-19 Tax Measures

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Anjarwalla & Khanna

What New Digital Taxes Contemplated In The Finance Act Mean For Digital Trade And Services In Kenya

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Bowmans

The Finance Act 2019 Assented Into Law: A Summary

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Bowmans

High Court Determines That Game Park Entry Fees Were Not Subject To Value Added Tax Under The Repealed VAT Act

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Dentons

Key Highlights From The 2019-2020 National Budget Statement

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Anjarwalla & Khanna

Update: High Court Ruling On VAT On Commercial Property

AK

Anjarwalla & Khanna

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Latest Videos

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SNG Grant Thornton

Trade And Taxes 4th Episode (Video)

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SNG Grant Thornton

Tax Masterclass | VAT – BGR 16, Issue 3: A Revised Standard Apportionment Method (Video)

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ENS

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