The Kenya Revenue Authority (KRA) has announced significant tax exemptions on gratuity payments for certain employees, effective July 1, 2025. This change, introduced through the Finance Act, 2025, aims to reduce the tax burden on retirees and those leaving long-term employment.

• Gratuity payments earned after July 1, 2025, are now exempt from income tax for both employees and employers, covering both public and private sectors.
• KRA clarified that gratuity earned before July 1, 2025, remains taxable, even if paid after this date, requiring employers to allocate it to past years for tax calculation.
• An additional exemption for gratuity payments from public pension schemes is effective December 27, 2024, under the Tax Laws (Amendment) Act, 2024.

Kenya plans to fund the Jomo Kenyatta International Airport (JKIA) expansion and other infrastructure projects by issuing a Ksh175.75 billion ($1.36 billion) securitised bond next month, instead of relying on traditional sovereign debt. This strategy leverages the airport's revenues to attract investment.

• The bond will be issued both locally and internationally.
• Transport Cabinet Secretary Davis Chirchir stated this approach shifts the financial burden from the national balance sheet to the asset itself.
• The Ksh258.46 billion ($2 billion) JKIA expansion will include a second runway and a new terminal building, with funding secured against the airport's future income streams.

The Kenya Ports Authority (KPA) has announced an increase in tariffs for services at the Port of Mombasa, set to take effect from September 15, 2025. This move signals higher costs for importers and has drawn concerns from various stakeholders.

• Tariffs for seaports services will increase significantly, in some cases from Ksh3,000 to Ksh15,000.
• The KPA's Managing Director, Captain William Ruto, stated the new charges are in line with the KPA Act of 1978 and followed consultations with stakeholders locally and in the East African region.
• The Kenya Transporters Association has criticized the government, claiming the new rates were implemented without adequate consultation and could prompt retaliation from other countries.