A controversial law that exempts the estates of former Presidents Jomo Kenyatta and Daniel arap Moi from inheritance tax is now under parliamentary review following a petition that challenges its constitutionality and fairness.

The petition, tabled before the National Assembly by public interest litigation advocate John Wangai, seeks the repeal of Section 7(3) of the Estate Duty Act (Cap 483), which expressly shields the two former heads of state from the payment of estate duty, a form of inheritance tax charged on property passed on after death.

According to the law, “Whenever any person dies, a tax known as estate duty shall, save as is hereinafter provided, be levied and paid on all property of which the deceased was at the time of his death competent to dispose.”

The law extends to properties in which the deceased had an interest, those held for their benefit, and life insurance proceeds.

However, the same law grants immunity to the estates of Kenyatta and Moi.

“This section shall not apply to His Excellency Mzee Jomo Kenyatta, nor to His Excellency Daniel Toroitich arap Moi,” reads Section 7(3) of the Act, last revised in 2012.

Inheritance tax is widely used to redistribute wealth, reduce inequality, and increase state revenue.

It is also argued to help stimulate economic activity by releasing dormant properties into the market.

Wangai argues that exempting the two estates undermines these goals, contradicts Article 27 of the Constitution on equality and non-discrimination, and goes against the principles of fair taxation.

The issue resurfaced prominently during the anti-government demonstrations led by Azimio leaders in 2023, when President William Ruto accused unnamed individuals of using wealth amassed through tax evasion to fund opposition rallies.

“This country is not the animal farm where some are more equal than others. We are going to have a society where every citizen carries [his or her] fair share of our burden to raise taxes,” Ruto said on the same day Wangai, along with John Maina and Muhia Kagwe, presented the petition to Parliament.

During the Petitions Committee session yesterday, several MPs called for a thorough review of the law, suggesting it may be among outdated colonial-era statutes that are inconsistent with modern democratic principles and accountability standards.

“Are you aware that the estate duty was abolished through an Act of number 10 of 1982?” asked committee chairperson Janet Sitienei, who is also the MP for Turbo.

In response, Wangai maintained he was aware of the 1982 repeal but pointed out that the current law is still active, drawing attention to the contradiction and calling for immediate legislative correction.

The petition now places Parliament at a crossroads over whether to uphold the exemption or scrap it in line with contemporary constitutional standards.