Tax incentives that allow companies to deduct a percentage of their investments from taxable income.
Kenya to start taxing startup workers’ shares before they get paid
The Finance Bill 2025 proposes to repeal the tax deferral on Employee Share Ownership Plans (ESOPs), imposing tax liabilities at the point of vesting. The bill seeks to eliminate the 100% investment deduction for companies investing in hotel buildings, manufacturing sites, and equipment.
