Although the concept of preferential tax regimes is not new in Kenya, the introduction of Special Economic Zones (SEZ) is a welcome addition to these regimes. SEZ have been adopted in various African states such as Ethiopia, Egypt, Zambia and Nigeria.

Kenya has followed suit and is taking steps to actualize the economic pillar goals set out in the Vision 2030 which include establishing SEZ. This has been done through enacting the Special Economic Zone Act (SEZA) which came into force on the 15th of December 2015 as well as the introduction of the 2016 SEZ Regulations.

These policies create a framework for creation of these zones and the management and regulation of SEZ. Currently there are 9 gazetted zones,3 of which are owned by the Government and the remaining privately owned.