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:

Kenya’s Implementation of OECD Global Minimum Tax 

Kenya has implemented the Global Minimum Tax (GMT) through the Domestic Minimum Top‑up Tax (DMTT), ensuring multinational groups operating locally are taxed at a minimum effective rate of 15%. The rules apply to groups with consolidated revenues of EUR 750 million or more. It introduces new calculations, reporting obligations, and payment timelines. Businesses may be affected even where the statutory rate is 30%, particularly those benefiting from incentives such as SEZ, EPZ, or accumulated tax losses. The alert provides clarity on scope, safe harbour provisions, effective tax rate computations, and key compliance deadlines as Kenya aligns with the OECD’s Pillar Two framework.