The Finance Bill, 2026, introduces significant tax overhauls targeting Kenya's digital economy, including virtual assets and online platforms.

• Virtual asset service providers, such as crypto exchanges, must now report user and transaction data to the Kenya Revenue Authority (KRA).
• Non-compliance with reporting requirements could lead to fines of up to Ksh1 million or imprisonment up to three years.
• The bill also expands the definition of royalties to include fees from digital platforms and payment systems, and tightens tax oversight on digital betting.