On 11 December 2024, Kenyan President William Ruto signed the Tax Laws (Amendment) Bill 2024 and the Tax Procedures (Amendment) Bill 2024 into law.
- The introduction of a Significant Economic Presence Tax that replaces the 1.5% Digital Services Tax and is payable at a rate of 30% on a deemed profit of 10% of the income of non-resident persons from the provision of services derived from or accrued in Kenya through a business carried out through a digital marketplace, with returns due by the 20…