Kenya has published his first tax expenditure report

Tax expenditures – sometimes also known as tax breaks or tax benefits - are provisions of tax law, regulations or practices that reduce or postpone revenue for a comparatively narrow population of taxpayers relative to a benchmark tax.

Because of their specific design, TEs are usually not subject to the same degree of public and parliamentary scrutiny as direct budgetary expenditures, even if they have significant impacts on the budget.

The first tax expenditure report ever published in Kenya was released in Sep 2021.

In 2020, the total forgone revenue due to tax expenditures would reach 3.0 % of GDP. VAT account for the lion's share (2.2 % of GDP in 2020) while corporate income tax is the second largest contributor (0.5 3% of GDP).

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