8 December 2025
Article
KRA Publishes Draft Advance Pricing Agreement Regulations, 2025
The Kenya Revenue Authority (KRA) has published the Draft Income Tax (Advance Pricing Agreement)
Regulations, 2025 (Draft Regulations), accessible here
. The Draft Regulations set out a comprehensive framework for taxpayers to enter into advance
pricing agreements (APA) with the KRA to determine transfer pricing methodology in advance of
controlled transactions.
Tax & Exchange
Control8 min read
