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Kenyan Tax Laws and Tax Procedures Amendment Bills Signed into Law Including New Significant Economic Presence Tax

|Approved Changes|Kenya
Kenya

On 11 December 2024, Kenyan President William Ruto signed the Tax Laws (Amendment) Bill 2024 and the Tax Procedures (Amendment) Bill 2024 into law.

  • The introduction of a Significant Economic Presence Tax that replaces the 1.5% Digital Services Tax and is payable at a rate of 30% on a deemed profit of 10% of the income of non-resident persons from the provision of services derived from or accru…

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