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More on Fiscal Analysis
13 Jun 2025
Breaking the Consensus: The Issues with the EU’s High-Risk AML Classification of Kenya
In global financial governance, timing and process are everything. Institutions tasked with regulating the cross-border financial system, policing illicit financial flows, and safeguarding financial i...
13 Jun 2025
2025/2026 National Budget Reading
National Treasury Cabinet Secretary, Hon. John Mbadi, delivered his first official Budget Day speech on Thursday before the National Assembly under the theme “Stimulating Sustainable Economic Recove...
9 May 2025
Finance Bill 2025: Who Gains, Who Loses?
The long-awaited Finance Bill, 2025, was published by the government under a gazette notice after being tabled in the National Assembly. This was before the House proceeded on its long recess and just...
9 May 2025
Finance Bill 2025: Impact Analysis
BENEFICIARIES Employees (a) Per Diem Section 5 of the Income Tax Act has been amended to increase the daily tax-exempt allowance (per diem) for employees on official duty from KSh 2,000 to KSh 10,000....
9 May 2025
How Finance Bill 2025 Impacts the Manufacturing Sector
The manufacturing sector is critical in driving a country’s structural transformation. The industry is widely recognised as labour-intensive and supports inclusive economic growth – countries ...
9 May 2025
Zero-Rated vs Exempt: What the Finance Bill 2025 Changes Mean
The Finance Bill, 2025, has sparked widespread interest among citizens, and one area drawing scrutiny is the proposed reclassification of several goods and services from VAT zero-rated to tax-exempt s...
2 May 2025
Kenya in strategic push to exit the FATF Grey List
In February 2024, Kenya was placed on the Financial Action Task Force (FATF) grey list, signalling deficiencies in its anti-money laundering (AML), counter-terrorism financing (CFT), and counter-proli...
17 Apr 2025
Licensing of New Banks: Progress or Privilege?
After nearly a decade, the Central Bank of Kenya (CBK) will lift its moratorium on licensing new commercial banks, effective July 1, 2025. The moratorium, in place since November 17, 2015, was introdu...
13 Dec 2024
Challenges and implications of the President’s rejection of Finance Bill 2024
In a surprising move, President William Ruto has rejected the Finance Bill, 2024, in its entirety, sending it back to the National Assembly with a recommendation to remove all clauses. This decision h...
27 Sep 2024
To love your colleague or not: Landmark judgement redefines workplace romance
“Romantic relationships in the workplace must be left to run their natural course. It is a harebrained law or policy that would seek to outlaw the affairs of the heart. Employers must leave the ...
20 Sep 2024
Social media as a catalyst for misinformation
In the last few years, there has been a rise in the use of social media, with many Kenyans preferring platforms such as TikTok, Twitter, and Facebook, among others, as sources of information. For th...
8 Sep 2024
The Division of Revenue (Amendment) Bill, 2024: Governors push for amendments as they accuse the National Assembly of undermining devolution
When the Division of Revenue (Amendment) Bill, 2024 was introduced in the National Assembly in July, the country had just recovered from weekly protests spearheaded by Gen Z. Initially, the protest’...
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