1. House levy 3% by employee and employer respectively
2 . 35% tax rate PAHYE above Kshs 500,000 per month from 30%
3. Reintroduction of VAT on exported services
4. Increase in turnover tax from 1% to 3%
5 . 15% withholding tax on income earned by digital content creators which President Ruto dropped after immense pressure from creative industry
6. Increase in the VAT rate on Petroleum products from 8% to 16%
7 . Deposit 20% of disputed tax amount before lodging an appeal at the High Court
8 . Payment of excise duty within 24 hours from closure of transactions if the day betting and gaming
9 . Introduce VAT on insurance compensation in relation to assets on which input VAT had been claimed
10 . Lowers the businesses that pay corporate tax at 30% from Kshs 50 million turnover to Kshs 15 million turnover
11 . Introduction of an export and investment promotion levy on specified imports
12 . Increase excise duty on mobile money transfer services from 12% to 15% of the excisable value
13 . Introduction of 15% P.A.Y.E tax on first Kshs 24, 000 earned without relief
14 . Exempting Liquefied Petroleum Gas (LPG) from VAT
15 . Claims of expenditure which is not supported by invoices generated from electronic tax invoice system will not be allowed
16 . Introduce 5% excise tax on human hair, false beards, eyebrows, lashes, artificial nails
17 . Change taxable band from current (Kshs 1 million to Kshs 50 million) to (Kshs 500,000 to Kshs 15 million) for business entity
18 . Mandatory NHIF contribution of a standard rate of 2.75% of the gross monthly salary towards the NHIF cover
19. All rents payable on any premises/houses to be collected by a govt appointed agents who will remit taxes to the govt within 24 hours of collection
20. Vehicle owners to pay advance taxes of a minimum of 5000 per year or 100 per passenger per month
21. Chamas etc to pay taxes on the contributions to be considered as income.