Kenya tax, payroll and business guides

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

• 20 Oct 2026 How to read a Finance Bill and what to look forEvery year a Finance Bill proposes changes to taxes. Here is how to read one without a law degree, which sections matter to you and how to follow it to the final Act.
• 20 Oct 2026 What to review in your finances when tax rules changeWhen a tax rule changes, the effects spread through payroll, pricing, contracts and cash flow. Here is a checklist for reviewing each part of your finances after a change.
• 20 Oct 2026 How to stay informed about KRA notices and system changesMissing a KRA notice can mean a missed deadline or a penalty. Here is how to receive the right information, verify it is genuine and act on it in time.
• 19 Oct 2026 Excise duty on airtime, mobile money, bank fees and betting: the rates in forceWhich services carry excise duty in Kenya, the rate for each, who collects it and how it shows up in what you pay, including the lower betting rate.
• 18 Oct 2026 Withholding tax on rent is 7.5% for residents: what landlords and tenants should knowThe Income Tax Act sets resident rent withholding at 7.5% of gross rent, not 10%. Who must withhold, when to pay KRA and how landlords claim the credit.
• 17 Oct 2026 Minimum wage order 2026: new rates from 1 May and what employers must doThe Regulation of Wages Amendment Order 2026 raised the minimum wage from 1 May 2026. See the new general labourer figure, who is covered and how to update payroll.
• 16 Oct 2026 Excise on imported vehicles and motorcycles: the 2026 rates explainedThe excise bands for cars by engine size and fuel, the flat amount on motorcycles, the lower rate for electric vehicles, and how they flow into your import bill.
• 15 Oct 2026 Capital allowances are now straight-line: what changed and what it meansKenya's investment allowance replaced the old reducing-balance wear and tear classes. The new rates, first-year rules for manufacturing assets and the end of the 150% deduction.
• 14 Oct 2026 Pension withdrawal tax from July 2025: what changed for retirees and leaversRetirement-age, ill-health and 20-year withdrawals are now exempt, while early withdrawals are withheld at 10%, 25% and 30%. What it means and how to plan.
• 10 Oct 2026 New penalty for not using the electronic tax system: the Finance Act 2026 changeA summary of the Finance Act 2026 penalty for non-compliance with the electronic tax system, how it compares with the old one and how to stay safe.
• 10 Oct 2026 Capital gains tax increased to 15%: what changed and who paysCapital gains tax rose from 5 percent to 15 percent on 1 January 2023. See what it applies to, how the gain is worked out and how to plan a sale.
• 10 Oct 2026 Digital service tax replaced by significant economic presence taxThe 1.5 percent digital service tax became a 3 percent significant economic presence tax, later widened to all non-residents earning from internet services.