A parliamentary committee has reignited debate over a controversial clause in Kenya’s Estate Duty Act that exempts former Presidents Jomo Kenyatta and Daniel arap Moi from paying estate tax — decades after the law was abolished for all Kenyans.
The Public Petitions Committee, chaired in the absence of the Chair by the Vice-Chairperson and Turbo MP, on Tuesday reviewed a petition brought forward by concerned citizens John Maina and Muhia Kagwe.
The pair are urging lawmakers to repeal Section 7(3) of the Estate Duty Act, branding it unconstitutional, discriminatory, and outdated.
According to the petitioners, the clause violates Article 210(3) of Kenya’s Constitution, which forbids tax exemptions for state officers based solely on the office they held. They also cited Article 27, which guarantees equality for all citizens under the law.
But the Committee quickly pointed out an apparent oversight: estate duty in Kenya was officially abolished in 1982 under the Estate Duty (Abolition) Act — rendering the controversial clause legally obsolete.
“Are you aware that estate duty was abolished for everyone over 40 years ago?” posed the Committee Vice-Chairperson during the session.
Maina admitted their focus was solely on Section 7(3) and acknowledged the clause was more symbolic of inequality than of any practical tax burden. Still, they maintained its presence in law books was discriminatory and undermined constitutional values.
Several MPs agreed the clause may no longer have legal force, but supported the idea of cleaning up contradictory and outdated laws that still linger in Kenya’s statute books.
Dagoretti North MP Hon. Beatrice Elachi endorsed the petition, calling it a “valuable step toward legislative housekeeping.”
“This isn’t about money — it’s about clarity. Kenyans deserve a legal system that’s current, fair, and not clouded by colonial or post-independence relics,” Elachi said.
The committee is expected to make formal recommendations to Parliament in the coming weeks.
