Pillar 2 Compliance: Kenya
Select a Country Australia Austria Bahamas Barbados Belgium Brazil Bulgaria Canada Croatia Curacao Cyprus Czech Republic Denmark Estonia Finland France Germany Gibraltar Greece Guernsey Hong
Select a Country Australia Austria Bahamas Barbados Belgium Brazil Bulgaria Canada Croatia Curacao Cyprus Czech Republic Denmark Estonia Finland France Germany Gibraltar Greece Guernsey Hong
Select Jurisdiction Australia Austria The Bahamas Bahrain Barbados Belgium Brazil Bulgaria Canada Croatia Curacao Cyprus Czech Republic Denmark Estonia Finland France Germany Gibraltar Greece Guernsey
On November 3, 2025, Kenya issued the Draft Income Tax (Minimum Top Up Tax) Regulations, 2025 to provide for the detailed application of the Pillar 2 domestic minimum tax.
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Kenya for accounting periods beginning on or after January 1, 2025. Updated for the draft Regulations issued on November 3, 2025.
On December 13, 2024, the Tax Laws (Amendment) Act, 2024 was published in the Official Gazette. It comes into force on December 27, 2024 and includes a domestic minimum top-up tax.
On May 13, 2024, the Finance Bill, 2024 was sent to the Kenyan Parliament. It includes provisions to introduce a 15% domestic minimum top-up tax from January 1, 2025.
This website is not affiliated with or related to the OECD. We provide independent insights and analysis on the OECD Two-Pillar Solution
© 2025 OECDPillars
All Rights Reserved