The Kenya Revenue Authority has released a list of jurisdictions whose financial account information must now be reported under the Common Reporting Standard, signaling a major step in Kenya's alignment with global tax transparency rules.
In a public notice dated December 18, 2025, KRA stated that the publication was made under Regulation 2 of the Tax Procedures (Common Reporting Standards) Regulations, 2023, and under powers granted to the Commissioner by the Tax Procedures Act, Cap 469B.
“The Kenya Revenue Authority informs Reporting Financial Institutions that, the list of Jurisdictions that will apply for the purposes of the Common Reporting Standard (CRS) has been published,” the notice read.
According to KRA, the jurisdictions on the list will apply to CRS information returns for reporting periods starting January 1, 2025. Financial institutions covered under the reporting requirements are expected to ensure full compliance when preparing and submitting their returns.
The CRS is an international standard that allows tax authorities worldwide to automatically exchange financial account information. It aims to boost transparency and help governments combat tax evasion by ensuring financial information is shared across participating countries.
The notice details a broad range of jurisdictions spanning Africa, Europe, Asia, the Americas, and Oceania. Some of the countries listed include Albania, Argentina, Australia, Austria, Azerbaijan, Belgium, Brazil, Bulgaria, Chile, China, Colombia, Costa Rica, Croatia, Curaçao, Cyprus, and Czechia.
Other jurisdictions named include Denmark, Ecuador, Estonia, Finland, France, Georgia, Germany, Ghana, Gibraltar, Greece, Guernsey, Hong Kong, Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Japan, Jersey, and Kazakhstan.
The list also covers Korea, Liechtenstein, Lithuania, Luxembourg, Malaysia, Maldives, Malta, Mauritius, Mexico, Moldova, Monaco, Netherlands, New Zealand, Norway, Panama, Peru, Poland, Portugal, Russia, and Rwanda. Additionally, Saint Kitts and Nevis, Saint Lucia, San Marino, Saudi Arabia, Seychelles, Singapore, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Thailand, Turkey, Uganda, Ukraine, the United Kingdom, and Uruguay are included.
KRA emphasized that the list will guide Kenyan Reporting Financial Institutions on which jurisdictions’ financial information must be collected and submitted under the CRS. Institutions are urged to review the published list and the regulations carefully to guarantee accurate and timely reporting.
The authority also shared contact details, including phone numbers and a dedicated email address, for inquiries related to CRS compliance.
This move forms part of Kenya’s broader effort to strengthen oversight of cross-border financial activity and improve adherence to tax obligations. KRA said further guidance will be issued to support Reporting Financial Institutions as they prepare for the new reporting period.
