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Finance Bill 2026 Analysis

Kenya’s 2026 Finance Bill introduces a series of proposed tax and compliance changes that could affect how businesses, investors, and individuals operate and plan. Key proposals include:

✅ Revised tax return timelines, with tax returns proposed to be filed 4 months after year-end and nil returns within 1 month after year-end.
✅ A proposed tax amnesty allowing settlement of tax debts up to 31 December 2025 without penalties, subject to the proposed deadline.
✅ New withholding tax implications for banks, PSPs, merchants, gambling operators, and scrap metal traders.
✅ Additional compliance obligations for Crypto / Virtual Asset businesses, including annual KRA information return requirements.
✅ Proposed VAT changes affecting payment processing and gateway fees.
✅ Proposed excise and levy changes affecting phone importers, telecoms, and EAC importers across sectors such as glass, plastics, paper, packaging, ink, and furniture.

Our team has unpacked the proposed measures and outlined their potential impact across various sectors, helping businesses and stakeholders prepare for what lies ahead.

Download the full analysis here: Finance Bill 2026 Analysis

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