The Kenya Revenue Authority (KRA) has called on Kenyans, professionals, and stakeholders to submit comments on two newly developed draft income tax regulations for 2025. The proposals, issued on behalf of the National Treasury and Economic Planning, aim to refine the country’s tax framework and align it with global best practices.
According to a public notice dated November 3, 2025, the two draft regulations are the Income Tax (Advance Pricing Agreement) Regulations, 2025, and the Income Tax (Minimum Top-Up Tax) Regulations, 2025. The move is in compliance with the Statutory Instruments Act, Cap. 2A, and Article 201 of the Constitution, which emphasizes openness, accountability, and public participation in financial matters.
KRA noted that the proposed regulations have been posted on its official website and are open for review by interested parties. Members of the public, professional associations, and industry stakeholders are encouraged to provide feedback and suggestions to help finalize the frameworks.
The Advance Pricing Agreement (APA) regulations are expected to provide clearer guidelines for multinational companies on transfer pricing, while the Minimum Top-Up Tax seeks to ensure that large corporations pay a fair and consistent level of tax regardless of profit-shifting or incentives.
KRA stated that all submissions should be sent to the Commissioner General via email at stakeholder.engagement@kra.go.ke or mailed to P.O. Box 48240-00100, Nairobi, on or before Tuesday, December 2, 2025.
“The draft regulations have been posted on the KRA website for public reference,” the notice read in part, emphasizing that public engagement remains central to shaping Kenya’s evolving tax policy.
The new regulations, once finalized, are expected to enhance tax compliance, promote transparency, and strengthen Kenya’s fiscal framework in line with international tax standards.
