Kenya's Finance Act 2021 was assented (enacted) by the president on 29 June 2021. Some of the main tax measures of the Finance Act 2021 include the following, which are effective from 1 July 2021:

• The introduction of a new expanded definition of "control" including that a person will be considered to have control in relation to another person where:
  • a person, directly or indirectly, holds at …