To determine whether your company is liable for the Digital Services Tax (DST) or its replacement in Kenya for 2025, let’s clarify the current tax landscape and your eligibility based on the information available online. The Tax Laws (Amendment) Act 2024, effective December 2024, repealed the 1.5% DST and introduced the Significant Economic Presence (SEP) Tax for non-residents, alongside other taxes for resident companies. Here’s a breakdown:
