Kenya

JUDGMENT CALL (flagged): No general net wealth tax identified, but evidence is omission-based rather than an explicit denial. Kenya has no dedicated net wealth/worth taxes subsection on PWC's Individual - Other taxes page, and PWC's own cross-country wealth-tax quick chart marks Kenya 'NP' (not provided, last reviewed 17 July 2026) rather than 'NA'. The official Kenya Revenue Authority page enumerating individual tax types (PAYE, Withholding Tax, Advance Tax, Turnover Tax, Rental Income Tax, Installment Tax, Capital Gains Tax, Fringe Benefit Tax) lists no wealth or net-worth tax. Corroborating context: KRA has publicly floated a progressive wealth tax on high-net-worth individuals as a revenue-raising proposal (KRA blog "Wealth Tax: A Solution to Inequality in Africa"), framed as a future policy option — confirming no such tax is currently in force. This official page carries no explicit 'last reviewed' date; asOf is this session's retrieval date.