As KRA shifts to full operationalization, 2026 brings mandatory eTIMS validations (no deductions without electronic invoices), 3% SEPT on digital non-residents, 15% MTT for multinationals, NSSF hikes to KES 108K upper limit, and Kenya-Belgium DTA's reduced WHT rates, building on FY 2025/26's fiscal consolidation and preferential corp taxes.

Landmark rulings like Absa (no WHT on card fees), Sendy (VAT on full digital fees), and ICEA Lion (exempt salvage) set audit tones, emphasizing substance over form and strict compliance, while Finance Act 2026 proposals eye SEP thresholds, unlimited losses, and fair penalties for investor appeal.