Revenue Policy

The Challenge

Kenya’s ability to invest in its future depends on how effectively it mobilizes revenue from the economy. However, current tax systems face challenges of inefficiency, inequity, and limited reach—especially at the local level. Without comprehensive reforms, the country risks underfunding critical development priorities and deepening fiscal imbalances.

Our Approach

We work to strengthen Kenya’s revenue systems at both national and county levels by promoting equitable, effective, and efficient tax policies. Our approach is grounded in public finance management principles and aims to ensure that revenue collection supports inclusive development.

We support the design and implementation of comprehensive tax reforms that expand the revenue base, reduce unnecessary tax expenditures, and promote fairness—especially through progressive taxation and enhanced local revenue sources.

Strategic Focus Areas

Tax Expenditure Analysis

We assess tax exemptions and incentives to ensure they are limited, time-bound, effective, and equitable—helping to reduce revenue leakage.

Local Revenue Enhancement

We promote increased own-source revenue collection at the county level, focusing on equitable instruments such as property taxes.

Innovative and Progressive Taxation

We analyze and advocate for new and revised approaches to key revenue sources—such as wealth taxes and digital service taxes—that can boost revenues while promoting fairness.