The Cabinet Secretary for National Treasury and Planning Ministry (CS) presented the budget speech for the financial year 2021/2022. The 3.6 Trillion budget outlined measures by the Government to address economic growth and recovery aimed at building back the Kenyan economy during the Covid-19 pandemic.

The budget highlighted measures to deal with unemployment, the current health crisis, economic recovery and stimulation of economic growth. Our analysis highlights the tax and fiscal measures proposed in the budget speech as well as the Finance Bill 2021 herein referred to as “the Bill”. The analysis looks at the proposed measures as well as the impact and implications.