[
  {"tax_type":"VAT","measure":"Non-resident digital service suppliers to register for VAT","plain_language_impact":"Digital services sold into Kenya face tighter tax compliance.","affected_group":"Digital platforms and users of online services"},
  {"tax_type":"VAT","measure":"Some products moved from zero-rated to exempt or taxable","plain_language_impact":"Tax treatment changes may affect final prices depending on the product.","affected_group":"Consumers, traders and manufacturers"},
  {"tax_type":"Income Tax","measure":"Digital asset tax withholding rate reduced from 3% to 1.5%","plain_language_impact":"The tax burden on digital asset transactions is reduced.","affected_group":"Digital asset participants"},
  {"tax_type":"Income Tax","measure":"Mortgage interest deduction extended to home construction","plain_language_impact":"People constructing homes may benefit from mortgage interest relief.","affected_group":"Home builders and mortgage borrowers"},
  {"tax_type":"Income Tax","measure":"Private-sector daily subsistence allowance increased from Ksh 2,000 to Ksh 10,000","plain_language_impact":"More official travel allowance can be treated tax-free.","affected_group":"Private-sector employees on official duty"},
  {"tax_type":"Income Tax","measure":"Lower corporate tax rates for NIFCA-certified major investments and start-ups","plain_language_impact":"Qualified investors and start-ups get preferential corporate tax treatment.","affected_group":"Investors and certified start-ups"},
  {"tax_type":"Excise Duty","measure":"ENA excise duty reduced from Ksh 1,000 to Ksh 500 per litre","plain_language_impact":"Inputs for spirituous beverages become less heavily taxed.","affected_group":"Beverage manufacturers"},
  {"tax_type":"Excise Duty","measure":"Excise duty expanded to digital marketplace services supplied by non-residents","plain_language_impact":"Foreign digital marketplace services face excise taxation.","affected_group":"Digital marketplaces and online traders"},
  {"tax_type":"Customs Duty","measure":"Rice imports allowed at reduced duty of 35% or USD 200 per metric tonne","plain_language_impact":"Rice imports may become easier under the reduced duty arrangement.","affected_group":"Importers, millers and consumers"},
  {"tax_type":"Customs Duty","measure":"Wheat importation allowed at 10% duty remission if millers first buy local wheat","plain_language_impact":"The policy tries to balance cheaper imports with support for local farmers.","affected_group":"Millers, farmers and consumers"}
]