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.
The Finance Bill 2026: What Kenyan Diaspora Investors, Returnees, and Employers Must Know
Kenya's Finance Bill 2026 was tabled on 5 May 2026 and is now under public participation. For diaspora Kenyans who own property, run businesses, hold investments or plan to return, the proposals reshape how income is taxed, how employees are compensated, and how compliance is enforced. This guide breaks down the changes that matter.
Betting and Gambling Regulation in Kenya: The Industry, the Controversy, and What the Law Says
Kenya's betting industry has grown from a niche activity to a cultural phenomenon that touches millions of lives, generates billions in revenue, and sparks fierce debates about regulation, taxation, a...
Understanding Kenya's Tax System: A Comprehensive Guide for Diaspora Taxpayers
Comprehensive guide to Kenya's tax system for diaspora taxpayers. Covers residency rules, income tax, withholding tax, DTAs, filing requirements, and tax planning strategies.
Kenyan Diaspora and Taxation: Understanding Your Tax Obligations in Kenya and Abroad
Understand your tax obligations as a Kenyan abroad — KRA compliance, host country taxes, double taxation relief, and tax planning strategies for diaspora investments.
Understanding Kenyan Company Taxation: A Guide for Diaspora Business Owners
Guide to Kenyan company taxation for diaspora business owners. Covers corporate tax, VAT, PAYE, withholding tax, and annual filing requirements.