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High Court Declares Minimum Tax Uncostitutional

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The High Court has declared the Minimum Tax unconstitutional, consequently baring the Kenya Revenue Authority (KRA) from implementing it further.

The Minimum Tax is a base income tax introduced by the government through the Finance Act, 2020, payable by all persons regardless of whether or not they make a profit.

Making the ruling in Machakos High Court, Justice George Odunga ruled that section 12D of the Income Tax Act is unconstitutional.

“Minimum tax provisions are unconstitutional and the guidelines should be considered void. I, therefore, issue an order restraining KRA from implementing, further implementing or enforcing the provisions of Section 12D of the Income Tax Act,” Justice Odunga ruled.

The rate of Minimum Tax is one percent of the gross turnover of the company, effective January 1, 2021.

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Written by Francis Muli

Follow me on Twitter @francismuli_. Email

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