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.

Relevant Resources

Revenue Policy

The Politics of Taxing the Rich: Building Political Buy-In and Public Legitimacy for Wealth Taxation in Kenya

Macro Fiscal and Debt Analysis, Revenue Policy

Assessment of the National Assembly’s Review of the FY 2026/27 Budget Estimates

Climate Financing, Health Financing, Macro Fiscal and Debt Analysis, Revenue Policy

The Annual National Shadow Budget 2026/27

Revenue Policy

The Land Rates Puzzle: Explaining Variations in Performance Across Counties in Kenya

Revenue Policy

A Review of Kenya’s 2022 Tax Expenditures Report

Revenue Policy

Is a Minimum Tax Still a Viable Option for Kenya?

Revenue Policy

State of Debt Transparency in Kenya

Revenue Policy

'Tax the Rich!': Can Kenya get Wealth Taxation Right?

Revenue Policy

Public Finance Management (PFM) Module

Revenue Policy

Taxation Module

Revenue Policy

Assessing National Funding for Women's Economic Empowerment in Kenya

Revenue Policy

A Gendered Perspective on Formalization & Taxation of the Artisanal & Small-Scale Mining Sector in Kenya

Revenue Policy

PFM Updates by Institute of Public Finance Kenya

Revenue Policy

Enhancing Revenue Generation and Progressivity of Property Taxation in Kenya

Revenue Policy

EAC convergence ahead of establishment of a Monetary Union

Revenue Policy

Harnessing Non-Tax Revenue Potential for Improved Revenue Mobilization in Kenya

Revenue Policy

Assessment of Gender Responsiveness of the Nairobi City County Revenue Laws

Revenue Policy

Is Minimum Tax still a viable option for Kenya?

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