Answer ... Kenya is in the process of reviewing its income tax regime through the enactment of the Income Tax Bill, which will lead to the repeal of the Income Tax Act, Chapter 470, Laws of Kenya. The bill was released to the public for comment by the National Treasury in mid-2018. The bill aims to simplify compliance, widen the tax base and align Kenyan tax legislation to international best practices. The bill is currently undergoing public participation as part of the legislative process before being introduced to the National Assembly for debate and enactment. It is expected that the bill will be enacted in 2019.