KRA targets AI, streaming and e-learning in new digital tax push

The Kenya Revenue Authority has published a raft of new regulations, issued under the Income Tax Act, signaling the government’s intent to cast a wider tax net over non-resident companies profiting from Kenya’s fast-growing digital economy. If adopted, the regulations will replace the 2020 digital service tax framework with a more structured and far-reaching model. Multinational tech and digital service providers operating in Kenya should brace for a sweeping overhaul of the country’s digital tax regime.