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Kenya: Legislation exempting internal reorganizations from capital gains tax and expanding eligible special economic zones signed into law

The office of the president announced on May 11, 2026, that the president signed the legislation.

July 6, 2026

The office of the president announced on May 11, 2026, that the president signed the Income Tax Bill, Special Economic Zones (Amendment) Bill, and Technopolis Bill into law.

  • The income tax changes exempt qualifying internal reorganizations from capital gains tax.
  • The special economic zones changes expand eligible zones and incentives.
  • The Technopolis Act establishes a legal framework for technopolis development and dispute resolution.


For more information, contact a KPMG tax professional in Kenya:

Clive Akora | cakora@kpmg.co.ke

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