GloBE Country Guide: Kenya

Summary

Status	Enacted Law
Law	Tax Laws (Amendment) Act, 2024 Draft Income Tax (Minimum Top Up Tax) Regulations, 2025
Effective Date	Financial years beginning on or after January 1, 2025
IIR	No
UTPR	No
QDMTT	Yes
Filing Deadlines	Standard for GIR, Non standard TuT Return
Safe Harbours	Transitional CbCR Safe Harbour and the Simplified calculations for Non-Material Constituent Entities Safe Harbour

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

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