The Kenya Revenue Authority has launched a public consultation on the Draft Income Tax (Significant Economic Presence Tax) Regulations 2025. The Significant Economic Presence Tax (SEPT) was introduced as part of the Tax Laws (Amendment) Act 2024, replacing the 1.5% Digital Services Tax. It was expanded as part of the Finance Act 2025, including the repeal of the general exemption for non-residents with an annual turnover of less than KES 5 million. Some of the key points of the regulations …