Kenya tax, payroll and business guides

Plain-English articles on Kenyan taxes, payroll and compliance.

• 18 Oct 2026 Land due diligence in Kenya: a checklist before you pay a depositThe searches, documents and site checks to complete before buying land, from the title and official search to land rates, survey and the seller's identity.
• 17 Oct 2026 Service charge, sinking funds and owning an apartment in KenyaHow service charges work in apartments, what a sinking fund is for, how management companies are set up and what owners and landlords should check before buying.
• 17 Oct 2026 Handing over a rental to a new tenant: inspection, inventory and keysA careful handover protects both landlord and tenant. Here is a practical checklist for the inspection, the inventory, the deposit, the keys and the first rent receipt.
• 16 Oct 2026 A landlord's annual tax and compliance calendar for KenyaMonth-by-month deadlines for rental income tax, annual returns, land rates, insurance and records, so you never pay a late-filing penalty on rent.
• 15 Oct 2026 How to increase rent fairly and legally without losing good tenantsWhen a rent increase is allowed, how much notice to give, how to set a fair figure and how an increase changes your Monthly Rental Income tax.
• 14 Oct 2026 How to screen tenants and write a tenancy agreement in KenyaA landlord's guide to checking tenants, what to put in a written tenancy agreement, how to handle deposits and why the paperwork protects your rental income.
• 10 Oct 2026 Unpaid rent and bad debts: the tax side for landlordsWhat to do when a tenant does not pay, how arrears are recorded, and when rent you never receive affects the tax you owe.
• 10 Oct 2026 VAT on commercial rent: when a landlord must charge itWhy residential rent is exempt from VAT but commercial rent may not be, when a landlord must register and how to charge and account for VAT.
• 10 Oct 2026 Stamp duty on property transfers: rates, who pays and how to payThe 4 percent and 2 percent stamp duty rates on property transfers in Kenya, how the value is set, who pays and when.
• 10 Oct 2026 Selling a property: the capital gains tax stepsHow capital gains tax works when you sell land or a building, how to work out the gain, when the tax is due and what paperwork you need.
• 10 Oct 2026 Tax on Airbnb and short-stay rentals in KenyaHow income from Airbnb and other short-stay lets is taxed, whether turnover tax or the annual route is cheaper and when VAT may apply.
• 10 Oct 2026 Rent receipts and tenant deposits: what landlords must recordWhy every rent payment needs a numbered receipt, how to hold and return a deposit fairly and how to record both for tax.