Kenya gazettes Minimum Top-Up Tax Regulations, 2026

Kenya has gazetted the Income Tax (Minimum Top Up Tax) Regulations, 2026 (Legal Notice No. 189). The Regulations bring section 12G of the Income Tax Act into force and set out the rules for Kenya's minimum top-up tax.

Who is affected?

The Regulations apply to Kenyan-resident entities and permanent establishments that belong to a multinational group with consolidated annual revenue of EUR 750 million or more in at least two of the four preceding financial years.

What you need to know now

The Regulations apply from financial years 1st January 2025.
Notify KRA by 17 November 2026. Covered persons must notify the Commissioner within 60 days of publication of the Regulations (from September 18th) that they are in scope. KRA has yet to confirm how to submit the notification, but the deadline still applies.
Payment and Kenyan return. Top-up tax is due by the end of the fourth month after the year end, and the Kenyan return by the end of the sixth month.
GloBE Information Return (GIR). The first GIR is due within 18 months of the end of the first year in scope and 15 months in subsequent years. Kenya is not yet listed as a signatory to the GIR Multilateral Competent Authority Agreement (GIR-MCAA), so groups should plan for a possible Kenyan GIR filing.
Safe harbours. The Transitional Country-by-Country Reporting (CbCR) Safe Harbour is available for years of income starting before 1 July 2029.

What should groups do?

Confirm scope and exclusions, prepare the notification, review 2025 compliance, plan GIR filing with the group's head-office tax team, assess safe-harbour eligibility and keep the records that support each position.

Our full tax alert covers the excluded entities, a deadline table for groups with a calendar financial year, the safe-harbour tests in Kenya and a six-step action plan.