Kenya enacts domestic minimum top-up tax

04 March 2025|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, Global, BEPS 2.0|Kenya

Kenya introduced a domestic minimum top-up tax to align with the OECD/G20 Inclusive Framework on BEPS Pillar Two, addressing tax challenges arising from the digital economy and profit shifting by multinational enterprises.
The Qualified Domestic Minimum Top-Up Tax takes effect on 1 January 2025.
Detailed regulations have not yet been published by the Kenya Revenue Authority.

Executive summary

Kenya has, through the Tax Laws (Amendment) Act, 2024 (the Act), introduced a domestic minimum top-up …

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