Kenya Finance Act, 2026

Kenya's Finance Act, 2026 is now law, introducing significant tax changes that will reshape how businesses, investors and individuals manage their tax affairs.

From amendments to the Income Tax Act, VAT Act, Tax Procedures Act, Excise Duty Act, Miscellaneous Fees and Levies Act, the Act introduces new compliance requirements, tax relief measures and administrative reforms that demand immediate attention.

In this comprehensive Tax Alert, we analyse the key provisions of the Finance Act, 2026, highlights what has changed from the Finance Bill, and explores the practical implications for taxpayers across various sectors. The publication also provides valuable economic insights to help businesses understand the broader environment in which these tax changes will operate, together with and the East African Community Customs Management Act.