Tax, VAT, customs and trade alerts

We provide a wealth of publications by PwC Kenya providing informed commentary on current developments in the tax arena.

Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.

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In this alert:

Simplified compliance requirements and exemptions for Micro Distillers

The enactment of the Finance Act 2025 (“FA 2025”) amended the Excise Duty Act, Cap 472 (“EDA”) to introduce a new category of manufacturer- the micro distiller within the spirituous beverages sector effective July 2025.

A micro distiller has been defined under Section 2 of the EDA as a manufacturer of spirituous beverages through two fundamental processes of fermentation and distillation, using a still (boiler) not exceeding 1,800 litres and whose annual production volume does not exceed 100,000 litres per year. Exceeding either the still (boiler) capacity or annual volume limit disqualifies an entity from micro‑distiller status and subjects it to the stringent compliance requirements applicable to large-scale manufacturers.

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