Kenya Budget Review 2025/2026 Fiscal Year

The Finance Act, 2025 was assented to on 27 June 2025 by the President. The Act
introduces significant tax changes, including adjustments to Value Added Tax (VAT),
Income Tax, Excise Duty and Miscellaneous Provisions. Some of these provisions take effect
from 1 July 2025, while others shall come into force on 1 January 2026.

Our team of tax and economic experts has analysed the Act, accompanied by an
economic review that provides further insights into the current global, regional and local
macroeconomic environment.