The Finance Bill 2026 proposes a new Non-Resident Rental Income Tax targeting foreign landlords earning rent from properties in Kenya.

• This measure aims to broaden the tax base and improve compliance within the real estate sector.
• The Kenya Revenue Authority (KRA) will administer and collect this tax.
• The tax will be treated as a final tax, with a simplified registration system for non-resident landlords, who must remit by the 20th of the month following rent receipt, though exemptions exist if a resident already withholds tax.

Kenya's Finance Bill 2026 proposes a significant change to tax filing deadlines, aiming to move the submission date for individuals and companies earlier. If approved by Parliament, the new deadline will take effect starting January 1, 2027.

• The tax filing window will be compressed from June 30 to April 30.
• The proposal comes from Treasury Cabinet Secretary John Mbadi.
• This change affects the Income Tax Act, Cap. 470, specifically amending Sections 52 and 52B.

The National Treasury is proposing a 50 percent reduction in the fuel levy allocated to the Road Annuity Fund, a move aimed at saving motorists an estimated Ksh75 per tank.

• The proposal, detailed in the Road Maintenance Levy Fund (Amendment) Bill, 2026, would halve the portion of the levy directed to the fund, from Ksh3 to Ksh1.50 per litre.
• This change could save motorists approximately 80 cents for every Ksh100 spent on fuel.
• The cut comes amid concerns about the existing securitization of a significant portion of the fuel levy, which has already committed Ksh12 per litre to bondholders.