Pursuant to the Finance Act, 2026, which amended the First Schedule to the Excise Duty Act, Cap. 472, excise duty on bottled water was removed with effect from 1 July 2026. Accordingly, bottled water manufactured or imported on or after this date is no longer subject to excise duty and will not require excise stamps.
The Commissioner is expected to issue detailed guidelines on the return of unutilized excise stamps and the decommissioning of digital stamps.
Whether you’re a startup, SME, multinational company, or established business, staying informed about Kenya’s changing tax environment is essential for sustainable growth. From tax compliance and VAT to corporate tax, payroll taxes, and KRA requirements, informed decisions can save both time and money. If you have questions about how these developments affect your business, the team at LNM Tax Limited is always available to provide professional guidance and help you make confident, compliant decisions.

