Kenya's National Assembly has called for public submissions on the Finance Bill 2026, which proposes new taxes on mobile phones, imported second-hand clothes and digital assets.
The National Assembly published a notice inviting the public and stakeholders to submit memoranda on the bill by May 25 at 5 pm. Submissions can be delivered to the Office of the Clerk at Parliament Buildings in Nairobi or emailed to the provided addresses. The bill, sponsored by Molo MP Kuria Kimani, seeks to amend several tax laws including the Income Tax Act and Excise Duty Act.
Key proposals include a 25 per cent excise duty on mobile phones, a deemed profit tax where 5 per cent of the customs value of imported mitumba goods is treated as taxable income, and new rules for taxing digital platforms and virtual assets. The bill would also shorten the tax filing deadline from June 30 to April 30 and lower the corporate tax rate for non-resident persons from 37.5 per cent to 30 per cent.
The bill was officially published on May 6 and has drawn criticism from the Law Society of Kenya, human rights activists and members of the public over its potential impact on consumers and businesses. The invitation for views follows constitutional requirements for public participation in the legislative process.