据彭博社报道，肯尼亚财政部（即国家财政部）提议在下一个预算年度对数字资产转让征收 3% 的税，该报告援引了提交给立法者的提案。国家预算将于 6 月 8 日公布。
肯尼亚于 2022 年选举 William Ruto 为总统，当时其监管机构尚未提出任何实际的加密货币规则。鲁托总统被认为比失去候选人的拉伊拉·奥丁加 (Raila Odinga) 更积极支持加密货币。2022 年晚些时候，立法者考虑了一项允许对加密货币交易所、数字钱包和交易征税的法案。
拟议的数字资产税似乎是第一个，但不一定使该领域合法化，其他国家最近也采取了这一举措。根据联合国的一份报告，肯尼亚约 8.5% 的人口（即 425 万人）拥有加密货币，该国在全球加密货币采用率方面排名世界第五。
当地新闻媒体Kenyans.co.ke看到的《2023 年金融法案》定义了“数字资产”一词。
“数字资产”包括任何非有形的有价值的东西，以及以数字形式保存并通过加密手段或其他方式生成的加密货币、代币代码和数字，无论其名称如何，提供有偿或无偿交换的价值的数字表示，可以以电子方式转移、存储或交换；以及不可替代的代币或类似性质的任何其他代币，无论其名称如何；以及从数字资产的转让或交换中获得的收入”是指已收到或应收的总公平市场价值对价据 Kenyans.co.ke 报道，《2023 年金融法案》的部分内容是“在数字资产交换或转让时”。
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