Insight type: Legal Alert

The Finance Act, 2026 (the Act) was assented into law by the President on 23 June 2026 and gazetted on 26 June 2026. The Act introduces significant changes 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, the Affordable Housing Act, 2024, and the Road Maintenance Levy Fund Act (Chapter 427, Laws of Kenya).

The Finance Act, 2026 (the Act) was gazetted on 30 June 2026 following the passage of the Finance Bill 2026 (the Bill) by Parliament and its subsequent assent by the President.

The Act, which took effect on 1 July 2026, introduces a broad range of tax and legal reforms spanning the Income Tax Act, Value Added Tax Act, Excise (Management and Tariff) Act, Tax Administration Act, Export Tax Act, Stamp Duty Act and various sector-specific laws.

The Nigeria Data Protection Commission (NDPC) has issued a Guidance Notice on Continuous Professional Development (CPD) for Data Protection Officers (Guidance Notice) pursuant to Schedule 3 of the General Application and Implementation Directive (GAID) 2025.

Case: Parth Pankaj Ramanuj v Sweta Parth Ramanuj & Decorah Beauty Limited (2026) TZHC 3202
Court: High Court of Tanzania (Dar es Salaam Sub-Registry)
Date: 16 June 2026
Relevant Law: Section 236 of the Companies Act, Cap. 212 R.E. 2023

The case concerned a closely held company owned by two former spouses who were also its shareholders and sole directors. The Petitioner alleged that he had been excluded from the Company’s management, denied access to corporate and financial information, and deprived of the benefits of his shareholding. He also claimed that the 1st Respondent had diverted the Company’s business opportunities, premises, employees, and operations to other related businesses. The 1st Respondent denied the allegations and argued that the dispute arose from the parties’ matrimonial breakdown rather than corporate misconduct.

In DHL Tanzania Limited v Kassian Mgaya, Consolidated Labour Revision Nos. 3912 & 4211 of 2026, the High Court (Labour Division), Dar Es Salaam, Mandia J. | 4 June 2026, delivered an important reminder to employers: a termination may be supported by valid and fair reasons, yet still attract liability where the disciplinary process falls short of the standards of procedural fairness required by law.

The decision provides useful guidance on three key aspects of disciplinary proceedings: the appearance of bias, compliance with internal disciplinary procedures, and the role of investigation reports in disciplinary hearings.

On 15 June 2026, the Central Bank of Nigeria (the “CBN”) issued circular PSS/DIR/PUB/CIR/001/004 on the introduction of market structure requirements, data localisation, ultimate beneficial ownership disclosure and systemic oversight measures in the Nigeria payments system (the “Circular”).

The Finance Bill, 2026 (the Bill) was published in the Special Gazette of the United Republic of Tanzania No. 6 Vol. 107 on 15 June 2026 and subsequently tabled before the National Assembly following the presentation of the Government’s Revenue and Expenditure Estimates for the 2026/27 financial year by the Minister for Finance, Hon. Ambassador Khamis Mussa Omar (MP).

In Ally Juma Said & Another v Hassan Abubakar & Others, Land Case No. 29595/2025, High Court of Tanzania, Land Division, at Dar es Salaam,  GWAE, J | 8 June 2026, the High Court (Land Division) reaffirmed the principle that parties who voluntarily agree to mediation, arbitration, or other dispute resolution mechanisms must comply with those procedures before resorting to court proceedings.

The decision serves as an important reminder that contractual dispute resolution clauses are not mere boilerplate provisions. Failure to comply with agreed pre-litigation procedures may result in a claim being struck out, regardless of its merits.