The Finance Bill, 2026 (the Bill) has been published and proposes to make a raft of amendments to tax laws in Kenya, specifically the Income Tax Act (Chapter 470, Laws of Kenya), the Value Added Tax Act, 2013, the Tax Procedures Act, 2015, the Miscellaneous Fees and Levies Act, 2016, the Excise Duty Act, 2015, the Stamp Duty Act.
Insight type: Legal Alert
From Nairobi to Paris: The Defence Cooperation Agreement & the Future of the France-Kenya Partnership
On 29 October 2025, in a ceremony at the Defence Headquarters in Nairobi, Kenya’s Cabinet Secretary for Defence, the Honourable Roselinda Soipan Tuya, and France’s Ambassador to Kenya, H.E. Arnaud Suquet, signed a Defence Cooperation Agreement (the DCA) that marks a significant moment in a bilateral relationship that, while active in practice, had until now lacked any formal legal framework to govern it.
The DCA establishes that framework, covering joint training and maritime security, intelligence cooperation and peacekeeping. It is a carefully drafted instrument, measured in its immediate scope but consequential in what it signals about the trajectory of the relationship.
East African Court of Justice Moves to Protect Market Access in Landmark Match Masters Ruling
On 30 April 2026, the East African Court of Justice (EACJ) granted interim relief in Match Masters Limited v The Attorney General of the United Republic of Tanzania, stopping the Tanzania Revenue Authority from levying, collecting or enforcing excise duty on safety matches imported into Tanzania from Kenya, while identical locally manufactured products remained exempt. Excise duty on imported safety matches was introduced by the Finance Act, 2025, effective 1 July 2025, at a rate of TZS 400 per kilogram.
Commercial Court Declines To Refer Payment Claim To Arbitration, Finding No Genuine Dispute
In a recent judgment obtained in favour of MMAKS Advocates’ client, Mehta Electricals, the Uganda Commercial Court declined to refer to arbitration a USD 600,000 component of a larger dispute over payments for electrical works because the Defendant, who sought the referral to arbitration, had no credible or plausible basis for contesting the validity and enforceability of the underlying issued interim payment certificates, leading to a conclusion that there was no (genuine) dispute to refer to arbitration as the claim was essentially admitted.
Ghana’s GIPA Bill and Its Impact on Investors
On 26 March 2026, Ghana’s Parliament passed the Ghana Investment Promotion Authority Bill, a landmark legislation that repeals and replaces the 2013 Investment Act.
Kenya’s Trade Development Bill, 2025: Strengthening Market Position Amid Global Trade Realignment
The global trading system is entering a period of transition defined by moderate and uneven growth, escalating trade tensions, shifting supply chains, and the rapid expansion of digital commerce. Heightened geopolitical uncertainty, including the re-emergence of protectionist tariff regimes, ongoing great-power rivalry, and disruptions to critical maritime trade routes, is reshaping the landscape within which emerging economies must compete.
The CBN’s Removal of Cash Pooling Requirements for International Oil Companies (IOCs) and Its Implications for Nigeria’s Foreign Exchange Market
On 25 March 2026, the Central Bank of Nigeria (CBN) issued a circular to all Authorised Dealer Banks (ADBs) confirming that International Oil Companies (IOCs) operating in Nigeria are “hereby granted unfettered access to their repatriated export proceeds.” Under this directive, IOCs may repatriate 100% of their export proceeds through ADBs, subject to adequate documentation and the submission of monthly reports to the Director, Trade and Exchange Department. The circular, which took immediate effect, expressly supersedes all prior CBN circulars on cash pooling.
Whistleblower Protection Bill 2023: Potential Implications on Whistleblowing and Complaints Procedures in the Workplace
Kenya’s Parliament has considered a Whistleblower Protection Bill at least four times, in 2017, 2019, 2021 and most recently in 2023 (Whistleblower Protection Bill, Bill No. 56 of 2023), yet none has been enacted into law.
The repeated introduction of these Bills across successive Parliaments underscores how some consider this an issue even as comprehensive legislation remains elusive. While the latest Bill has seen limited traction since its second reading, its proposals remain relevant, and, in our view, organisations should not wait for enactment before acting
NUPRC Issues the Conversion and Renewal (Licences and Leases) Regulations 2026
The Nigerian Upstream Petroleum Regulatory Commission (“NUPRC”) has issued the Conversion and Renewal (Licences and Leases) Regulations, 2026 (the “2026 Regulations”) which repeals the Conversion and Renewal (Licenses and Leases) Regulations, 2022 (the “2022 Regulations”).
Temporary Reduction of VAT on Selected Petroleum Products
On 14 April 2026, the Cabinet Secretary for the National Treasury announced a temporary reduction of the VAT rate on selected petroleum products in Kenya, from the standard 16% to 8%, effective 15 April 2026 for a period of 90 days.
The measure targets three specific products, namely, motor spirit (gasoline) premium, illuminating kerosene, and gas oil (automotive, light, amber for high-speed engines), identified by their Harmonised System (HS) tariff codes.