Kenya has published the Income Tax (Minimum Top Up Tax) Regulations 2026, which were made (issued) by the Cabinet Secretary for the National Treasury on 12 August 2026 and published in the Official Gazette on 18 September 2026. The regulations establish the framework for implementing the 15% Minimum Top-Up Tax in Kenya, which is aligned with the OECD Pillar 2 GloBE Model Rules and applies in respect of income years beginning on or after 1 January 2025. The top-up tax applies to MNE groups op…