The bulk of measures contained in the Finance Bill, 2026, focus on reforms improving efficiency in tax collection, fairness in the tax system and broadening the tax measures.

Previously, Finance Bills relied on measures such as higher excise duty on products like alcohol, cigarettes, confectionery, imported goods, motorcycles and mobile phone airtime…

The current Finance Bill 2026 has proposed mobilising up to Sh120 billion from new tax measures, but the bulk of proposals are restricted to the expansion of the tax base and…