Significant Economic Presence tax
DST replaced by SEP tax
What it saysRepeals the 1.5% digital service tax on non-resident digital marketplaces and introduces Significant Economic Presence tax on non-residents with a significant economic presence in Kenya, computed on deemed taxable profit.
What it means for your businessForeign platforms' Kenyan revenue is still taxed — but by a profit-based proxy rather than turnover. Non-resident suppliers also carry 16% VAT obligations under the 2023 digital marketplace regulations.