Three years after its implementation began in 2023, Kenya's National Tax Policy is failing to deliver the promised tax predictability and has not expanded the tax base as intended.

• The policy aimed to create a more predictable tax regime and broaden the tax base to include sectors like agriculture, the informal economy, and the digital economy.
• Key stakeholders involved include Kenyan businesses and households, who continue to face an unpredictable tax system.
• This lack of progress means the country still relies heavily on a small group of taxpayers and may continue to depend on borrowing to meet budget shortfalls.