The Kenya Revenue Authority (KRA) wishes to inform Reporting Financial Institutions that, pursuant to the provisions of Regulation 2 of the Tax Procedures (Common Reporting Standards) Regulations, 2023 and in accordance with the powers conferred upon the Commissioner under the Tax Procedures Act, Cap 469B, the list of Jurisdictions that will apply for the purposes of the Common Reporting Standard (CRS) has been published.

The reportable jurisdictions are as follows:

Albania, Argentina, Australia, Austria, Azerbaijan, Belgium, Brazil, Bulgaria, Chile, China, Colombia, Cook Islands, Costa Rica, Croatia, Curaçao, Czechia, Cyprus, Denmark, Ecuador, Estonia, Finland, France, Georgia, Germany, Ghana, Gibraltar, Greece, Guernsey, Hong Kong, Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Japan, Jersey, Kazakhstan, Korea, Liechtenstein, Lithuania, Luxembourg, Malaysia, Maldives, Malta, Mauritius, Mexico, Moldova, Monaco, Netherlands, New Zealand, Norway, Panama, Peru, Poland, Portugal, Russia, Rwanda, Saint Kitts and Nevis, Saint Lucia, San Marino, Saudi Arabia, Seychelles, Singapore, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Thailand, Turkey, Uganda, Ukraine, United Kingdom, and Uruguay.

This list is applicable for information returns related to periods beginning 1^st January 2025.

For further information, please contact us on Tel: 0709017997 /0709017935 or email: crs@kra.go.ke

Commissioner for Large and Medium Taxpayers