Kenya has published the Income Tax (Transfer Pricing) Rules 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 Income Tax (Transfer Pricing) Rules 2026 update and replace the Income Tax (Transfer Pricing) Rules issued in 2006 and last revised in 2022. The 2026 Rules are largely in line with the draft consulted on in 2023, with a few additional adjustments and updates.
One of the…