Wire · regulatory
Kenya: Income Tax (Transfer Pricing) Rules, 2026 published
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Fusion42 · 5 October 2026 · Fusion42 review
Kenya has issued the Income Tax (Transfer Pricing) Rules, 2026 which revoke the 2006 rules and expand the scope of covered transactions to include insurance, reinsurance, derivatives, business restructurings, and a wider range of financing arrangements. The new rules also require more detailed documentation and provide enhanced guidance on transfer pricing methods, reinforcing the Kenya Revenue Authority's focus on transfer pricing audits and revenue mobilisation.
This Wire brief sits within Fusion42's coverage of Fintech.
◆ ◆ The Wire takeaway
Kenyan businesses dealing with related entities face stricter tax scrutiny and expanded reporting duties starting immediately. You need to update your compliance processes and documentation to avoid costly audits or penalties under the new transfer pricing rules.
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1 source · 5 Oct 2026
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