The Kenya Revenue Authority has issued a Public Notice setting an initial deadline of 30 November 2026 for in-scope entities to notify the Commissioner in accordance with the Income Tax (Minimum Top Up Tax) Regulations 2026. As previously reported, the regulations established 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 Public Noti…