Tax Alert on Finance Bill, 2026

The Finance Bill, 2026 (the Bill) was published on 30 April 2026 and subsequently gazetted in the Kenyan Gazette Supplement No. 113 on 5 May 2026. It proposes a wide range of amendments to various tax statutes. The Bill will undergo debate in the National Assembly, public participation, and the requisite parliamentary processes before being enacted into law, expected by 30 June 2026. Additionally, the Income Tax (Amendment) Act, 2026 was published on 11 May 2026.

Key proposals in the Bill and the Income Tax (Amendment) Act, 2026 include the reintroduction of a tax amnesty, additional exemptions for group reorganisations, a reduction in the tax filing deadline, and enhanced provisions on the taxation of mobile phones and technology. The Bill also introduces new measures, such as the issuance of agency notices on matters under appeal, alongside a broad range of administrative changes targeting tax avoidance and aimed at enhancing revenue collection.

Further details on the proposed amendments to the various tax statutes are outlined in this tax alert.

Access the Finance Bill, 2026 webinar recording here