KRA Tax Amnesty 2026 in Kenya: How the December Deadline Works, What Penalties Are Waived and How to Apply on iTax
The Finance Bill 2026 extended Kenya's tax amnesty to 31 December 2026. Penalties and interest accumulated up to 31 December 2025 are waived in full once the principal tax is paid. This article explains who qualifies, how to apply on iTax, and the trade-offs for diaspora landlords and SMEs.
Land Rates Under the National Rating Act in Kenya 2026: Nairobi's New Structure, County Compliance and What Property Owners Must Pay
The National Rating Act, 2024 took effect on 24 December 2024 and gives the 47 county governments a 24-month window to align their local rating laws. Nairobi began enforcing new land rate charges and penalties from 1 January 2026 after the waiver period expired. This article explains the new framework, the bands, the dispute mechanism and what property owners need to do.
Kenya's Finance Bill 2026 and the Gen Z Legacy: Why the Sequel Tax Push Has Reawakened the Civic Movement of 2024
The 2024 Gen Z protests forced Kenya's government to withdraw an entire Finance Bill and dissolve the Cabinet. Two years on, the Finance Bill 2026 has tabled many of the same measures in different clothing. This article maps the new bill against the 2024 demands, the civic response and the constitutional process to budget enactment.
Significant Economic Presence Tax in Kenya 2026: How the 3% SEP Levy Replaced the Digital Service Tax and What It Means for Cross-Border Platforms
The Significant Economic Presence (SEP) Tax replaced Kenya's Digital Service Tax from 27 December 2024 and was widened by the Finance Act, 2025. At an effective rate of 3 per cent on gross Kenyan earnings, it now applies to nearly all non-resident digital, AI and data-monetisation services consumed in Kenya.
Kenya Rental Income Tax 2026: Why the Rate Rose to 10% and How Resident and Diaspora Landlords Should Respond
The Finance Bill 2026 increases the residential rental income tax rate from 7.5% to 10% of gross rent. The Bill also introduces a 30% withholding tax on rent paid to non-resident persons. Diaspora landlords face a meaningfully different tax bill in 2026/27 and should review their property holding structures.
Capital Gains Tax on Share Sales by Non-Residents in Kenya 2026: How the Finance Bill Reshapes Cross-Border Equity Deals
The Finance Bill 2026 widens the scope of capital gains tax to include the alienation of shares by non-residents where the underlying value derives from Kenya, or where the transaction results in a change of group membership of a Kenyan-resident company. The change has significant implications for diaspora investors and cross-border deal structures.
Kenya Finance Bill 2026 Mobile Money VAT: How the 16% Tax on M-Pesa, Airtel Money and Pesapal Will Hit Consumers and the Diaspora
The National Treasury wants to apply 16% Value Added Tax to fees charged by M-Pesa, Airtel Money, Pesapal, Kenswitch and dozens of other payment platforms. Although the levy targets platform operators, industry watchers expect higher costs to filter down to consumers, including diaspora Kenyans who send money home.
KRA in 2025/26: The KSh2.97 Trillion Target, eTIMS Enforcement, and What It All Means for Diaspora Kenyans
By March 2026, KRA had collected KSh2.038 trillion at a 96.1% performance rate against target and a 11.4% year-on-year growth. The full-year target sits at KSh2.97 trillion. The eTIMS rollout, the Significant Economic Presence tax, and tougher non-resident rules reshape compliance for diaspora Kenyans.
Kenya Fuel Prices May 2026: How the EPRA Pump Review, Matatu Strike, and Tax Stack Affect Diaspora Families
Kenya's May 2026 pump prices hit record highs, triggered a nationwide matatu strike, and forced an unusual mid-cycle EPRA recalculation. For diaspora Kenyans funding households back home, the changes filter directly into rent, food, school fees, and remittance pressure.