TaxCraft^©

• 🚀 Proposed PAYE tax bracket reforms

• 🔎 Comparative insights from South Africa’s tax updates

• 📄 Draft Advance Pricing Agreement and Minimum Top-Up Tax Regulations, 2025

• ⚖️ A proposal to review the Tax Procedures Act to align it with international best practice and, for example, introduce the dual assessment regime.

• 📈 What to expect from the Finance Bill, 2026 and Kenya’s fiscal direction

#SimplifiedOptimized #IchibanTax #KenyanTax

• 🗂️ eTIMS validation of 2025 income and expenses

• 💻 iTax enhancements and new NSSF rates

• 📄 Draft Advance Pricing Agreement and Minimum Top-Up Tax Regulations, 2025

• ⚖️ Landmark tax case law on withholding tax, VAT, objections and tax losses

• 📊 The 2026 outlook: auto-populated returns, an expanded taxpayer base and key budget timelines

🔍 TaxCraft© 4Q2025 breaks down these developments shaping tax compliance and policy direction in Kenya, helping you and your business stay informed, compliant and ahead.

• Business Laws (Amendment) Bill, 2025

• Recent tax case law shaping compliance

• Global tax trends influencing Kenya

• What to expect in 4Q2025

• Launch of eRITS to enhance rental property tax tracking through geo-tagging, occupancy monitoring and MRI reporting

• New CRSP for motor vehicles

• ETIMS rollout for fuel stations from 1 July 2025

• Per diem limit raised to KES 10,000 per day

• Removal of the KES 5M SEPT threshold

• Tax losses carried forward capped at 5 years

• Repeal of the Digital Asset Tax

• Commissioner’s prescribed rates (July-September 2025): 8% for fringe benefit and deemed interest and 9% for low interest benefit. U.S. 5% Excise Duty on diaspora remittances

• New NSSF contribution limits

• Proposed repeal of excise duty on fully assembled transformers

• Expected VAT reforms signaled in the Budget Policy Statement

• Kenya-Singapore DTA update and looming CRS reporting deadline

• Insights on KRA’s revenue performance and VAT shortfalls

• Landmark tax case law and the path ahead to the Finance Bill, 2025 At Ichiban, we believe tax conversations should inform debate and shape policy

TaxCraft© is our way of simplifying the complex, making tax policy accessible and empowering you and your business with insight that you can act on

• Impact of the significant economic presence tax and minimum top-up tax on businesses in the digital economy

• Key updates on employee benefits and personal taxation

• Impact on goods supplied to public entities and digital marketplace payments

• Compliance essentials

• How global tax reforms are shaping the local landscape

• The treatment of SHIF post October 2024

• The CA decision in The National Assembly and SNA v Okiya Omtata

• How Nigeria is taxing Crypto and how that is likely to affect Kenya

• How the UN Framework on International Tax Cooperation is changing how governments share information related to tax