Key Findings
- 1Kenya's Finance Act 2026 dropped the minimum top-up tax and widened the digital assets tax base. Here's what regional strategy teams should watch.
Overview
Kenya's Finance Act 2026 became law 30 Jun 2025 with staggered commencement dates through 2026 .
"Withholding tax on scrap metal moves to 1."
Top-quartile monetisers convert at 5x the industry average while spending 40% less on customer acquisition.
Product-led growth models are rewriting the commercialisation playbook for African tech.
Why this matters now
The 15% minimum top-up tax on multinationals (introduced 2024) has been retained but the compliance carve-out for entities with <EUR 750m consolidated revenue removes an estimated 240 groups from scope (KRA Guidance, Feb 2026).
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