Kenya has published the Income Tax (Significant Economic Presence 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. As previously reported, 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 gener…