Brian Sabare

E ENS More ENS is an independent law firm with over 200 years of experience. The firm has over 600 practitioners in 14 offices on the continent, in Ghana, Mauritius, Namibia, Rwanda, South Africa, Tanzania and Uganda. 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. Kenya Tax

George Muthee’s articles from ENS are most popular: within Tax topic(s) in Asia in Asia in Asia in Asia in Asia ENS are most popular: within Accounting and Audit, Cannabis & Hemp and Consumer Protection topic(s) 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 who are not registered for VAT.

Kenya's Finance Act, 2025 (“the Act”), which was assented to on 27 June 2025, ushers in a raft of amendments affecting individuals and businesses alike. The changes, most of which take effect from 1st July 2025 with a few slated for 1st January 2026, are designed to streamline tax administration, enhance revenue collection, and bring Kenya's tax regime in line with international standards. The alert below provides briefly summarises some of the key changes introduced by the Act.