26/05/2026
The National Taxpayers Association (NTA) appeared before the National Assembly Departmental Committee on Finance and National Planning to present its oral submissions on the Finance Bill, 2026. NTA raised concerns over proposed amendments likely to increase the cost of living, compliance burden, and digital exclusion.
The Association particularly opposed the proposed excise duty on mobile phones under Clause 23 of the Excise Duty Act, noting that mobile phones are essential tools for communication, education, business, and financial inclusion. NTA warned that higher taxes would negatively affect low-income earners, youth, and SMEs while undermining Kenya’s digital economy agenda.
NTA also expressed concern over the proposed changes to annual tax return filing timelines under Clause 9 of the Income Tax Act, stating that shortened deadlines may increase compliance challenges, penalties, and filing errors for taxpayers and small businesses.
At the same time, NTA supported stronger to***co and ni****ne product taxation as a critical public health intervention and an important mechanism for sustainable health financing. The Association emphasized that higher to***co taxes help reduce to***co consumption, particularly among youth, while generating revenue that can support healthcare services and the management of non-communicable diseases. NTA further called for stronger measures to curb illicit to***co trade and prevent to***co industry interference in public policy.
Overall, NTA urged Parliament to adopt balanced, people-centered tax measures that promote fairness, affordability, voluntary compliance, public health protection, and economic growth while safeguarding vulnerable taxpayers and supporting enterprise development.
