The long-awaited proposal to introduce Advance Pricing Agreements (APAs) regime in Kenya with a five-year limit, through the Finance Bill 2025, marks a significant shift in the country’s approach to transfer pricing (TP) regulation and fosters greater predictability.
This milestone will credentialise Kenya as a premier investment hub. As multinational enterprises (MNEs) continue to expand operations across African markets, Kenya is positioning itself as a jurisdiction that not only enforces tax rules but also provides mechanisms for certainty and cooperation.
