The Kenya Revenue Authority (KRA) issued a public notice on 9 November 2026 directing all persons covered by the Minimum Top‑Up Tax (MTT) to comply with the Income Tax Act provisions by the end of November 2026.

Multinational groups that fall within the scope must inform the Commissioner of Large and Medium Taxpayers that they are covered, using the email address mttsupport@kra.go.ke, no later than 30 November 2026.

The notification must contain the group name, the country of the ultimate parent entity, and a complete list of all Kenyan constituent entities together with their PIN numbers.

After notifying KRA, covered persons are required to file an MTT return that declares any minimum top‑up tax due and to pay the assessed amount.

The MTT was introduced through the Tax Laws (Amendment) Act, 2024, which added Section 12G to the Income Tax Act, and was operationalised by regulations published on 18 September 2026 (Legal Notice No. 189).

The tax targets large multinational groups operating in Kenya and aligns with the OECD/G20 Inclusive Framework’s Global Anti‑Base Erosion (GloBE) rules.

All covered persons must also comply with the Multilateral Competent Authority Agreement on the Exchange of GloBE Information, which governs cross‑border sharing of tax data.

For any queries or further guidance, KRA has directed taxpayers to use the same email address, mttsupport@kra.go.ke.