The Kenya Revenue Authority (KRA) has issued new compliance instructions to multinational companies operating in Kenya. The directive requires businesses under the Minimum Top-Up Tax (MTT) regime to notify the tax authority, file returns, and settle any outstanding tax.
The notice, posted on KRA’s X account on November 9, 2026, outlines specific obligations for firms registered under the MTT. It emphasizes the need for timely submission of tax returns and payment of dues. The deadline for compliance is set for November 30, 2026.
This follows a recent Supreme Court petition challenging the 1.5 percent housing levy. The petitioners argue that the levy is unconstitutional and seek a court order to stop the Kenya Revenue Authority from collecting the deductions. They also demand a refund of all amounts previously collected.
The KRA directive comes amid ongoing legal challenges to tax policies. The housing levy, introduced as part of broader fiscal reforms, has drawn criticism from various stakeholders. The Supreme Court’s intervention highlights growing concerns over the legality and fairness of the tax measures.
The MTT regime aims to ensure that multinational firms contribute fairly to Kenya’s tax base. However, compliance has been inconsistent, prompting the KRA to issue repeated reminders. The latest directive underscores the agency’s efforts to enforce tax obligations.
The legal battle over the housing levy adds pressure on the KRA to balance enforcement with regulatory compliance. As the November 30 deadline approaches, businesses face increased scrutiny over their tax obligations.
