The publication provides a comprehensive overview of the latest legal developments, including the enactment of new Acts, Bills, and Regulations that have a significant impact on various sectors and businesses. As the legal landscape continues to evolve, it's crucial to stay informed about these changes and understand how they may affect your operations, compliance requirements, and strategic decisions.

This update covers recent key developments in legislation in Kenya as at 31 March 2025 which include:

• regulation and taxation of digital market;
• introduction of withholding tax on supply of goods to public entity and sale of scrap metal;
• changes in respect of contributions made to registered pension funds, registered provident funds or individual retirement funds; and
• changes in taxation in respect of statutory deductions.

We have also highlighted:

• the framework governing banking sectors and microfinance institutions in Kenya;
• the developments in immigration sector with regard to changes in work permit classes;
• regulatory measures in energy conservation; and
• the framework governing land rates on land and buildings by county governments.