Insights and resources

Notes on Kenyan tax, audit and company law

Plain-language explanations of rule changes and deadlines, and what they mean for your business.

October 26, 2026

Finance Act 2026: the changes Kenyan businesses will feel first

The Finance Act 2026 is now law. Most changes took effect on 1 July 2026, with some from 1 January 2027. Here are the ones most likely to affect your

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October 26, 2026

Tax amnesty 2026: clear old penalties by paying the principal before 31 December

Penalties and interest for periods up to 31 December 2025 are waived if the full principal tax is paid by 31 December 2026. Here is who should act and how.

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October 26, 2026

KRA wants your stock records in eTIMS: what that means for your books

KRA has told businesses using TIMS and eTIMS to keep accurate stock records in the system. The rule is not new, but enforcement is coming.

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October 26, 2026

Sustainability reporting in Kenya: ICPAK’s timeline for IFRS S1 and S2

Public interest entities must report under IFRS S1 and S2 for periods from 1 January 2027. Large companies follow in 2028 and SMEs in 2029.

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October 26, 2026

CBK holds the rate at 8.75%: what it means for your borrowing and cash flow

On 7 October 2026 the Central Bank of Kenya kept its rate at 8.75%. Bank lending rates averaged 14.4% in September. Here is how to plan around that.

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October 26, 2026

NSSF 2026 rates: what changed on your payroll in February

From February 2026, NSSF contributions are calculated on earnings up to KES 108,000. The maximum contribution is now KES 6,480 each for employer and employee.

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October 26, 2026

Beneficial ownership and annual returns: keeping your company in good standing

The Registrar of Companies has been pressing companies to file beneficial ownership information and annual returns. Here is what to check.

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October 26, 2026

Using AI in your business? The Data Protection Act already applies

Kenya's Artificial Intelligence Bill 2026 is before the Senate and is not yet law. The Data Protection Act 2019 already covers how businesses use AI with personal data.

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October 26, 2026

NGOs: the move to Public Benefit Organisation status now runs to May 2027

The deadline for NGOs to seek registration as Public Benefit Organisations has been extended by one year, to May 2027. Use the time to get your records in order.

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