In compliance with the Statutory Instruments Act, Cap. 2A, the Commissioner General, on behalf of the Cabinet Secretary, the National Treasury and Economic Planning, has developed the following draft regulations:
1. The draft Income Tax (Advance Pricing Agreement) Regulations, 2025.
2. The draft Income Tax (Minimum Top Up Tax) Regulations, 2025.
In compliance with the same Act and Article 201 of the Constitution, the Commissioner General, on behalf of the Cabinet Secretary, the National Treasury and Economic Planning, invites interested members of the public, professionals and stakeholders to submit their inputs and comments for consideration in finalising these Regulations. The draft regulations have been posted on the KRA website. You may download the Draft Income Tax (Advance Pricing Agreement) Regulations and Draft Income Tax (Minimum Top Up Tax) Regulations for your reference.
Please channel your submissions to the Commissioner General, Kenya Revenue Authority, P.O. Box 48240-00100, Nairobi or by email to stakeholder.engagement@kra.go.ke to be received on or before Tuesday, 2nd December, 2025.
Commissioner General
PUBLIC NOTICES 03/11/2025
