Court Makes Ruling on Double Taxation
A section of Kenyans will need to keep paying both taxes...
✨ Key Highlights
The Kakamega High Court has dismissed a petition challenging a 12.5% excise duty on amounts staked in betting activities, ruling it does not constitute double taxation. This decision allows the implementation of the tax, which a petitioner argued was discriminatory.
- The court ruled that the 12.5% excise duty on stakes and the 20% withholding tax on winnings are distinct, with the excise duty levied on punters and the withholding tax on betting companies via winnings.
- Petitioner Edward Okwama claimed the excise duty amounted to double taxation and violated Article 27 of the Constitution.
- Justice Stephen Mbungi found that the contested clauses of the Excise Duty Act, 2015, as amended by the Finance Act, 2023, did not violate the Constitution.
- This ruling follows closely on the heels of the signing of the Gambling Control Bill 2023 by President William Ruto on August 7, which sets a minimum bet amount of Ksh20.
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Part of the Day's Coverage
High Court Upholds Betting Taxes and Allows Presidential Advisors in Cabinet Meetings - August 2025
The High Court in Kakamega has upheld the legality of additional taxes on betting stakes and winnings, dismissing a petition that claimed a 12.5% excise duty on amounts staked constituted double taxation and violated the Constitution. The ruling affirms the government's authority to tax betting activities. In a separate case, a Kenyan High Court ruled that presidential advisers, such as David Ndii, are permitted to attend Cabinet meetings. Justice Lawrence Mugambi dismissed a petition seeking to block their presence, stating that President William Ruto has the discretion to invite experts for advisory purposes and no laws prevent this.
