The Kenya Revenue Authority has told multinational groups in scope of the minimum top-up tax to notify it by November 30, 2026. Covered persons must give the group name, the country of their ultimate parent entity and the PIN numbers of their Kenyan constituent entities, by email to mttsupport@kra.go.ke. The notice was issued on November 9, 2026, under Section 12G of the Income Tax Act.
The Kenya Revenue Authority issued a public notice on November 9, 2026, to all taxpayers who are in scope of the minimum top-up tax, known as MTT. The notice sets out what covered persons must do to comply with Section 12G of the Income Tax Act (Cap. 470) and the Income Tax (Minimum Top-Up Tax) Regulations, 2026. The agency said the notice was intended to ensure full compliance.
The MTT was introduced under Section 12G through the Tax Laws (Amendment) Act, 2024. The regulations that operationalise it were published as Legal Notice No. 189 on September 18, 2026. That sequence means the framework has been in law for some time, but the detailed filing rules are only now being issued.
The notice requires covered persons to take three steps. First, they must notify the Commissioner that they are in scope, giving the group name, the country of the ultimate parent entity, and a list of Kenyan constituent entities with their PIN numbers. That notification must reach KRA by November 30, 2026.
Second, covered persons must file a return declaring the minimum top-up tax and pay any tax due. Third, they must adhere to the Multilateral Competent Authority Agreement on the Exchange of GloBE Information, which allows tax authorities to share information on global minimum tax data across borders.
The notice means the November 17 deadline mentioned in earlier reports has moved. The notification deadline is now November 30, 2026, a date that appears in the KRA’s notice. Businesses that had planned around the earlier date should check the new timetable and make sure their notifications reach KRA in time.
Groups that have not yet confirmed whether they are covered should do so now. The notice applies to covered persons, which means large multinationals with consolidated revenue above the threshold set in the rules. Companies with Kenyan subsidiaries should consider which entity will make the notification if the group has several local businesses.
The notice gives an email address for clarification, mttsupport@kra.go.ke, and KRA’s large and medium taxpayers department handles the process. The agency has not published further details in the notice on how it will assess returns or calculate the top-up tax, so businesses may need additional guidance on those matters.
The next key date is November 30, 2026, when notifications are due. Watch for any follow-up guidance from KRA on the filing return and payment deadlines, which the notice did not specify.
