Kenya Revenue Authority sets 30 November deadline for minimum-tax notifications

Monday 9th November 2026

By inAfrika Newsroom

The Kenya Revenue Authority told companies covered by the country’s minimum top-up tax to notify the commissioner by 30 November. The 9 November notice asked businesses in scope to identify their multinational group and the entities that operate in Kenya.

The notification is to include the group name, the country of the ultimate parent entity and a list of constituent entities in Kenya with their tax identification numbers. The authority also called on covered taxpayers to file the relevant returns and pay any top-up tax due, The Standard reported.

The minimum tax sets an effective rate of 15% for companies within its scope. The regime applies to qualifying multinational groups that meet the consolidated turnover threshold and other criteria set out in the law.

The authority cited Section 12G of the Income Tax Act and implementing regulations published on 18 September under Legal Notice No. 189. The 30 November date in the notice applies to the initial notification.

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