Résumé
Taxation in Kenya is governed by a comprehensive legal framework that applies to both individuals and businesses, covering income, consumption, customs, property, and transaction-based levies. The primary statutes include the Income Tax Act, 1974, Value Added Tax Act, 2013, Excise Duty Act, 2015. Other substantive laws within the regulatory framework can be found below. Tax administration and enforcement are carried out by the Kenya Revenue Authority (KRA) . The tax laws are officially available on the government website.