SEP taxSignificant Economic Presence TaxKRAdigital tax KenyaFinance Act 2025e-commerce taxnon-resident taxationAI tax Kenyadigital marketplacescross-border tax
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.
May 24, 2026
8 min read
95
e-commerceonline businessdigital taxconsumer protectionJumiadata protectionKenya
E-Commerce Regulation in Kenya: Consumer Protection, Digital Taxation, and the Future of Online Business
Kenya's e-commerce landscape is one of the most dynamic in Africa, fuelled by mobile connectivity, innovative payment systems, and a growing consumer base eager for the convenience of online shopping....
Feb 20, 2026
5 min read
318