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Kenya introduces Finance Bill 2025

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Kenya

  • On 30 April 2025, the Kenyan Cabinet Secretary presented the Finance Bill 2025 to Parliament, proposing amendments to various tax laws, including the Income Tax Act, VAT Act and Excise Duty Act, with expected implementation on 1 January 2026.
  • The Bill seeks to repeal the tax exemption for medium-sized enterprises, expand the definition of royalties, and introduce a five-year cap on the carryforward…

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