KRA sets November 30, 2026 deadline for Minimum Top-Up Tax declarations

The Kenya Revenue Authority (KRA) has given multinational companies and other businesses covered by the Minimum Top-Up Tax regime until November 30, 2026, to disclose their tax status and submit details of their operations in Kenya, warning that failure to meet the requirements could result in non-compliance with the new tax rules.

In a public notice issued on Monday, November 9, KRA directed all affected entities to formally notify the Commissioner of their inclusion in the tax regime by providing details of their corporate groups, the countries where their ultimate parent companies are based and a list of constituent entities operating in Kenya.

The notification must also include the Personal Identification Numbers (PINs) of all the listed entities to enable the authority to identify the businesses falling under the new tax framework.

KRA said the required information should be submitted through its dedicated email address, mttsupport@kra.go.ke, on or before November 30.

"Covered persons are required to notify the Commissioner of being in scope including, the group name, Country of Ultimate parent Entity and a listing of Constituent entities in Kenya with their PIN numbers," KRA said.

Beyond declaring their status, the affected taxpayers are required to file returns showing their Minimum Top-Up Tax obligations and settle any tax payable under the regime.

The authority has also directed the covered multinational groups and other qualifying entities to comply with the Multilateral Competent Authority Agreement on the Exchange of GloBE Information, which establishes arrangements for sharing tax-related information between different jurisdictions.

The directive comes as Kenya moves to implement the Minimum Top-Up Tax provisions introduced under Section 12G of the Income Tax Act through the Tax Laws (Amendment) Act, 2024.

The framework was later given effect through the Income Tax (Minimum Top-Up Tax) Regulations, 2026, which were published under Legal Notice No. 189 on September 18, 2026.

The regulations provide the rules for administering and implementing the tax, with KRA now requiring all entities falling within its scope to disclose their status, submit the necessary information, file the relevant returns and pay any outstanding tax obligations.

KRA has urged taxpayers who are unsure about the requirements or need further clarification on the new regime to reach out to its support team through mttsupport@kra.go.ke.

The November 30 deadline gives affected entities a limited period to submit the required group information and meet the reporting obligations set out under the new tax framework.