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Finance & taxation

The Finance Bill, 2026 (Demo)

Raises petrol excise duty, introduces a digital services tax on large foreign tech firms, and adds VAT to cooking gas.

Consultation closed
  • Overview
  • Response — Available once the committee publishes its response
  • Events

Authored by

Departmental Committee on Finance and National Planning

National Assembly

What this is about

  • Committee chair introduces the Finance Bill, 2026 (Demo)

This bill changes three taxes: it raises the excise duty on petrol by about KSh 3 a litre, introduces a 3% tax on large foreign digital platforms earning money from Kenyan users, and applies 16% VAT to cooking gas.

Key points

  • Petrol excise up from KSh 21.95 to KSh 25.00 per litre
  • New 3% digital services tax on large foreign tech firms
  • 16% VAT applied to cooking gas (LPG)

Read the original text

Have your say

36 people and 12 organisations have responded so far

Final results

How people answered each question (citizens and organisations combined). A summary of all written comments will appear once Parliament publishes its response.

Question 1 of 3 · Petrol excise duty

Do you support increasing the petrol excise duty from KSh 21.95 to KSh 25.00 per litre?

24 of 48 people answered · Support / Don't support

Petrol would be taxed about KSh 3 more per litre, which raises pump prices and the cost of transporting goods and people.

Show the original text (clause 12)

The rate of excise duty on motor spirit (premium petrol) specified in the First Schedule to the Excise Duty Act is increased from twenty-one shillings and ninety-five cents to twenty-five shillings per litre.

  • Support0 (0%)
  • Support with conditions10 (42%)
  • Don't support14 (58%)

Question 2 of 3 · Digital services tax

Do you support a 3% digital services tax on large foreign technology companies?

24 of 48 people answered · Support / Don't support

Large foreign technology and digital platforms earning money from Kenyan users would pay a 3% tax on those earnings.

Show the original text (clause 18)

A digital services tax of three per cent of the gross transaction value shall be payable by non-resident persons deriving income from the provision of digital services to users in Kenya.

  • Support13 (54%)
  • Support with conditions5 (21%)
  • Don't support6 (25%)

Question 3 of 3 · VAT on cooking gas

Do you support applying 16% VAT to liquefied petroleum gas (cooking gas)?

24 of 48 people answered · Support / Don't support

Cooking gas (LPG) would have 16% VAT added, making a refill noticeably more expensive for households.

Show the original text (clause 6)

Liquefied petroleum gas for domestic use is moved from the list of zero-rated supplies to the standard rate of value added tax.

  • Support0 (0%)
  • Support with conditions12 (50%)
  • Don't support12 (50%)

Events

All events for this consultation have taken place.

All events (12)