Kenya's National Assembly is currently considering the Finance Bill 2020, which was submitted on 5 May 2020. The main tax measures of the Finance Bill include:

• The introduction of a new minimum tax at a rate of 1% on gross turnover that is payable by the 20th day of each period ending on the 4th, 6th, 9th and 12th month of the year of income;
• The introduction of a digital services tax at a ra…