Taxation of Fisheries in Kenya: Neither Improving Management nor Raising Revenue?
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Research in Brief 155
The fisheries sector in Kenya can develop more sustainably and raise revenue. However, fish stocks are overexploited, and the sector generates little revenue for its management and development. Fisheries employ 1.6 million people, contribute 2 per cent of total foreign exchange earnings through exports and fishing agreements, and absorb rural labour. The sector needs more effective management to strengthen economic opportunities – revenue collected from it should be reinvested into fisheries to build its institutions.
There is now an opportunity for change. The implementing regulation for the 2016 Fisheries Management and Development Act (2016 Act) was officially adopted in summer 2024. This paper explores how the Kenyan government can use this momentum, and utilise taxation as a tool for both sustainable development of fisheries and raising revenue. Our research included a review of guiding legal documents, in-depth interviews, and analysis of data on domestic taxes.
Dr Giovanni Occhiali is a Development Economist based at the Institute of Development Studies, where he works on a number of projects related to Tax Administration and Compliance, Tax and Governance and co-leads ICTD’s capacity building programme together with Dr Max Gallien. His research focuses on Sub-Saharan Africa, and outside of the field of taxation his main interests are energy economics and industrial policies. He holds a PhD from the University of Birmingham and prior to joining ICTD, he was a Researcher at the Fondazione Eni Enrico Mattei and an Overseas Development Institute Fellow at the National Revenue Authority of Sierra Leone.
Olivia Okello is a manager with the Kenya Revenue Authority. She is involved in influencing policy and improving operational efficiencies through tax and financial intelligence management, research, knowledge transfer, and capacity building. She has vast experience in projects related to illicit financial flows and tax crime investigations.
Evert-jan Quak is a Research Officer at the Institute of Development Studies, where he investigates how and under what conditions businesses and market systems enable or constrain pathways for positive development.
Citation: Occhiali, G.; Okello, O. and Quak, E. (2025) Taxation of Fisheries in Kenya: Neither Improving Management nor
Raising Revenue?, ICTD Research in Brief 155, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2025.013
