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Finance Act 2025 Analysis

The Finance Act 2025 introduces significant legislative changes aimed at strengthening Kenya’s fiscal framework and aligning with the country’s economic transformation goals.

Here’s a snapshot of what’s new:

  • Income Tax Act: Key adjustments for individuals and businesses, including updated provisions on transfer pricing and the introduction of Advance Pricing Agreements (APAs).

  • Value Added Tax (VAT): Several items have shifted between exempt and standard-rated categories, impacting the cost of goods and services.

  • Excise Duty: Revised rates and structures affecting a range of industries.

  • Tax Procedures Act: Enhanced compliance measures and streamlined administrative processes.

  • Miscellaneous Fees and Levies Act: Updates to various levies in line with revenue objectives.

Our team has broken down the changes, highlighting key amendments along with their implications for different stakeholders

👉 Download the full analysis here; Finance Act 2025 Analysis

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