Kenya’s Finance Bill 2026 expands the definition of royalties, potentially increasing taxes on software, digital platforms and payment systems.
By
Anthony Karanja
Senior Associate-Tax Department
KPMG Advisory Services Limited
Tax authorities worldwide are struggling to adapt traditional systems to a digital, borderless economy. Modern business models increasingly rely on cloud computing, Software-as-a-Service (SaaS), digital platforms and integrated payment ecosystems. These developments have fundamentally reshaped how value is created and where it is deemed to arise.
Kenya plans new taxes on digital payments and software royalties under the Finance Bill 2026.
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