The National Assembly resumed session this week with the Finance Bill 2026 as its most contested item, echoing the tension that gripped the country during the 2024 Finance Bill protests.
Committee members have spent the past month collecting public views under Kenya's constitutional requirement for public participation in fiscal legislation, a process that drew criticism in 2024 for being rushed.
What Changed Since 2024
Treasury officials say this year's proposals were shaped by lessons from the withdrawal of the 2024 bill, including a longer comment period and public hearings held in multiple counties rather than only in Nairobi.
- Public participation sessions held in 12 counties over three weeks
- A revised timeline giving MPs additional weeks before the final vote
- Treasury briefings open to civil society and business associations
Even so, several Gen Z-aligned civic groups that were prominent during the 2024 demonstrations say the changes are procedural rather than substantive, and are watching the substantive tax proposals closely.
Key Provisions Under Debate
Lawmakers are debating adjustments to VAT thresholds for small businesses and a proposed levy tied to digital transactions, both of which businesses associations have flagged as concerns in submissions to the Finance Committee.
