• Tax

    In collaboration with a leading local accountancy firm, OBG provides an overview of the tax system, including information on corporate, sales and income taxes. Other topics include repatriation of profits, capital movements, investment incentives, Customs duties and free zones.
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Taxes constitute the largest source of government income and the Kenya Revenue Authority (KRA) is assigned the task of revenue collection. The country has experienced a boom in the construction sector over the last few years, but this has not led to a proportionate growth in tax revenue generated by rental income. Various measures have been...


Special Economic Zones (SEZs) are proliferating across the globe. Countries around the world are increasingly exploring the possibilities presented by SEZs and attempting to harness their potential to catalyse economic development and structural transformation.


Kenya has a broad taxation system covering income taxes, value-added tax (VAT) and Customs and excise duties. These are governed by independent legislation that make provisions for the charge, assessment and collection of the respective taxes.

Chapter | Tax from The Report: Kenya 2017

In conjunction with EY, OBG explores the taxation system, examining Kenya’s investor-friendly environment.

It also features an interview with Gitahi Gachahi, CEO, EY Eastern Africa, on creating an enabling environment for foreign direct investment in Kenya.

Even amid a broader downturn in many African markets, Kenya has consistently been one of sub-Saharan Africa’s most reliable performers.

A proposal to offer limited amnesty to delinquent taxpayers alongside stronger future enforcement measures could boost tax compliance in the Philippines, bringing fresh revenues to the state and certainty to investors.