Legal & Regulatory Frameworks
Explore laws & regulations
Browse the laws, regulations and legal instruments shaping infrastructure investment and delivery across InfraLex markets.
4 Laws & Regulations
Excise Duty Act, 2015
Kenya · Law / Act
TaxAmended
Kenya's excise duty statute. Current, amended; reviewed as at 6 September 2026, including applicable 2026 amendments verified as effective by that date.
Income Tax Act
Kenya · Law / Act
TaxAmended
The Income Tax Act is Kenya's principal statute for taxation of income, including business profits, employment and investment income, withholding obligations an…
Tax Procedures Act, 2015
Kenya · Law / Act
TaxAmended
The Tax Procedures Act provides common administration and enforcement machinery for taxes within its scope. It governs registration, records, returns, assessmen…
Value Added Tax Act, 2013
Kenya · Law / Act
TaxAmended
The VAT Act establishes Kenya's value-added tax framework for taxable supplies and imports, including registration, tax status, input-credit entitlement and spe…