Asset leasing has become an increasingly important means of financing business operations in Kenya, enabling enterprises to access productive assets without the significant upfront capital required for outright acquisition. This ...

What Are Interest Restriction Rules? Interest restriction rules limit how much of the interest a business pays on its borrowing can be deducted when it works out its taxable profit ...

Tax amnesty programs have had effective track records of enhanced revenue collection through voluntary compliance. The most recent Tax amnesty programme remained in force until 30th June 2025, after being ...

The Cabinet Secretary for the National Treasury presented Kenya's Budget Statement for the Financial Year 2026/27, setting out the Government's fiscal priorities against a backdrop of economic stabilization, revenue pressures, ...

Most schools in Kenya are built on passion; a desire to educate, to serve communities, to leave something behind. But passion alone does not protect an institution. Many schools that ...

One of the most overlooked tax risks in closely held companies is the treatment of shareholder withdrawals, director current accounts, and related-party advances. Transactions internally viewed as “temporary loans” or ...

Kenya’s 2026 Finance Bill introduces a series of proposed tax and compliance changes that could affect how businesses, investors, and individuals operate and plan. Key proposals include: ✅ Revised tax ...

The Institute of Certified Public Accountants of Kenya (ICPAK), as the statutory regulator of the accountancy profession in Kenya and a member of the International Federation of Accountants (IFAC), has ...

Overview Navigating directors’ compensation in Kenya requires a careful reading of both the Companies Act, 2015 and the Income Tax Act (ITA). While corporate law focuses on governance structures and ...

Most people, when they finally decide to make a Will, feel a quiet sense of relief. The box is ticked and the job is done. But here is the truth ...

What is a PIN Without Obligation (PWO)? A Pin Without Obligation is a KRA PIN issued to individuals who do not have taxable income or are not engaged in any ...

Introduction KRA’s proposed removal of the KES 5 million value-added tax (VAT) registration threshold. This would require all businesses to regardless of turnover to remit VAT at the standard rate ...