Kenya - Tax Incentives for Venture Capital
- B. Nyamori
- Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2017 (Volume 19), No 1
- 17 March 2017
The author examines the tax regime for venture capital in Kenya, with particular focus on the concessions under the Income Tax Act and the importance of SMEs for the Kenyan economy. He analyses the regulatory framework for venture capital and addresses tax provisions that have a bearing on venture capital transactions.