Seven-year tax holiday for start-ups investing via Nairobi financial hub

In addition to start-ups, the Finance Act 2025 has granted lengthy tax holidays and dividend tax exemptions to large corporates investing through the NIFC.

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The Treasury has allowed start-ups operating under Nairobi’s financial hub to pay a lower corporate income tax of 15 percent for the first three years and 20 percent for the next four years as part of a strategy aimed at attracting investments into the country.

The incentives to start-ups under the Nairobi International Financial Centre (NIFC) have been granted through the newly signed Finance Act 2025, which also grants lucrative tax holidays to larger corporations.

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Note: The results are not exact but very close to the actual.