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Originally published by Capital Businessbusiness
July 17, 2026
4h ago
Supreme Court upholds tax waivers for Japanese firms in Kenya projects
The apex court ruled that Parliament followed the law in approving Legal Notice No. 15 of 2021, which exempted Japanese companies, consultants and employees involved in projects financed under bilateral agreements between Kenya and Japan from paying income tax...
✨ Key Highlights
The Supreme Court has upheld tax waivers for Japanese firms and their employees working on development projects in Kenya, dismissing a petition challenging the exemptions.
- The waivers were granted through Legal Notice No. 15 of 2021, exempting firms, consultants, and employees from income tax on projects financed under bilateral agreements.
- The petition was filed by activist Eliud Karanja Matindi.
- The court ruled that Parliament followed the law in approving the legal notice, and that any discrimination claims should have targeted the agreements themselves, not the implementation notice.
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