Country of focus

Kenya

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Our work in Kenya

Working Paper

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023
Hannelore Niesten

Factsheet

Taxation of digital financial services in Kenya

January 2023
Hannelore Niesten, Mary Abounabhan

Working Paper

The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya

May 2022
Corné van Walbeek, Senzo Mthembu

Factsheet

Digital Payments Taxation Factsheet: Kenya

March 2022
Ifeoluwa Olawole, Mary Abounabhan, Hannelore Niesten

African Tax Administration Paper

Taxation of Self-Employed Professionals in Africa: Three Lessons from a Kenyan Case Study

April 2020
Daisy Ogembo

Research in Brief

The Role of Information Technology to Enhance Property Tax Revenue in Kenya, Tanzania and Zambia

June 2019
William McCluskey, Riël Franzsen, Mundia Kabinga, Chabala Kasese

Research in Brief

Local Government Property Tax Administration and Collaboration with Central Government: Case Studies from Kenya

April 2019
Rose Wanjiru, Anne Wanyagathi Maina, Eldah Onsomu, Graeme Stewart-Wilson

Working Paper

Local Government Property Tax Administration and Collaboration with Central Government: Case Studies of Kiambu, Laikipia and Machakos Counties, Kenya

April 2019
Rose Wanjiru, Anne Wanyagathi Maina, Eldah Onsomu
Progress and setbacks on tobacco control in Africa
28 October 2021

Progress and setbacks on tobacco control in Africa

Corné van Walbeek, Zunda Chisha

Rapid population growth, increased advertising by the tobacco industry, and growing tobacco consumption among young people in Africa all contribute…

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Building coalitions to promote equitable taxation beyond the Covid era
7 July 2020

Building coalitions to promote equitable taxation beyond the Covid era

Jason Lakin, Paolo de Renzio, Vanessa van den Boogaard

This piece is co-published with the International Budget Partnership. Since its onset, governments the world over have responded to the…

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How can African tax collectors help cope with the economic impacts of Covid-19?
8 April 2020

How can African tax collectors help cope with the economic impacts of Covid-19?

Mick Moore

There is no scarcity of criticism of the methods that OECD governments have used – and not used – to…

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Reflections on the Kenya-Mauritius Tax Treaty Ratification
28 March 2019

Reflections on the Kenya-Mauritius Tax Treaty Ratification

Catherine Ngina Mutava, Martin Hearson

Just over a week ago, the Kenyan High court declared the double tax avoidance (DTA) agreement between Kenya and Mauritius…

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10 June 2015

Making VAT more visible can be an efficient tool in building a tax-paying culture

A new study shows that Value-Added-Tax can be used to educate people outside the reach of direct income taxation on…

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New ICTD research shows uneven adoption of international tax standards by lower-income countries
29 June 2026

New ICTD research shows uneven adoption of international tax standards by lower-income countries

Martin Hearson, Frederik Heitmüller
This paper by Martin Hearson, Frederich Heitmüller and Florian Dierich, draws together findings across all seven country case studies, identifying…
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ICTD launches new community of practice on informality and tax
27 May 2025

ICTD launches new community of practice on informality and tax

Vanessa van den Boogaard, Max Gallien

Revenue authorities, researchers and civil society actors now have a space to map new ways for policymakers to engage with…

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ICTD hosts tax research study visit for KESRA delegation
4 July 2024

ICTD hosts tax research study visit for KESRA delegation

Giulia Mascagni, Bernard Baimwera

ICTD was delighted to welcome a delegation of faculty from the Kenya School of Revenue Authority (KESRA), the Kenya Revenue…

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What have we learnt about taxing mobile money in Africa? Martin Hearson and Awa Diouf share lessons from DIGITAX research
7 February 2024

What have we learnt about taxing mobile money in Africa? Martin Hearson and Awa Diouf share lessons from DIGITAX research programme

As more African governments turn to the growing digital financial services (DFS) sector – specifically mobile money – to help…

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Rethinking mass tax registration campaigns: challenges and solutions
15 November 2023

Rethinking mass tax registration campaigns: challenges and solutions

Taxpayer registration has been a primary concern for revenue administrations. While these bodies have recently been investing significant efforts into…

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Building Progressive & Equitable Property Tax Systems in Lower-Income Countries: Insights from LoGRI’s Inaugural Conference
3 August 2023

Building Progressive & Equitable Property Tax Systems in Lower-Income Countries: Insights from LoGRI’s Inaugural Conference

Over 150 government administrators, policymakers, applied researchers, and experts gathered in Nairobi to discuss equitable and progressive property tax systems…
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Completed

Climate-Friendly Tax System: An Evaluation of Kenya’s Tax Policies for coherence with climate change goals

Start date: 06/03/2023

Current

Comparative Perspectives on International Tax from the Global South

Start date: 01/03/2024

Completed

The impact of mobile money taxation on financial inclusion: The case of the Kenyan excise duty

Start date: 20/07/2022

Completed

Taxpayer engagement and government accountability in Kenya

Start date: 01/11/2022

Current

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Start date: 01/01/2022

Completed

Digital Payment Tax Factsheets

Start date: 01/01/2022

Completed

The Status and Interpretation of Tax Treaties in Unitary and Federal Legal Systems: Ethiopia and Kenya in Comparative Perspective

Start date: 01/06/2021

Current

The Relationship Between Local and Central Governments in Property Tax Administration

Start date: 15/10/2017
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