Kenya tax, payroll and business guides

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

10 Oct 2026 Turnover tax rose from 1% to 3%: who is affectedFrom 1 July 2023 the turnover tax rate is 3 percent of gross sales, with an upper limit of KES 25 million. See who is affected and whether to switch.
10 Oct 2026 Tax amnesty on penalties and interest: what to know and how to use itWhat a tax amnesty covers, how the cut-off dates for qualifying debt moved, what you must pay and how to apply, and the risks of waiting.
10 Oct 2026 Shorter deadlines for VAT refund claims: what the Finance Act 2025 changedThe time to lodge a VAT refund claim was cut from 24 to 12 months, and the time for bad debt relief from 3 to 2 years. See what to do about old credits.
10 Oct 2026 SHIF replaced NHIF: what changed for employees and employersThe Social Health Insurance Fund took over from the NHIF in October 2024. See how the contribution changed from a fixed table to 2.75 percent of income.
10 Oct 2026 Minimum top-up tax for large groups: Kenya's Pillar Two rule explainedWhat the qualified domestic minimum top-up tax is, which groups it applies to, when it is paid and why most Kenyan businesses are not affected.
10 Oct 2026 Monthly rental income tax cut to 7.5%: what landlords need to knowFrom 1 January 2024 the rate of tax on residential rent is 7.5 percent of gross rent, down from 10 percent. See what changed and how it affects your choice.
10 Oct 2026 NSSF rates change from February 2026: what it means for your payslipThe NSSF earnings limits rose again in February 2026. See the new lower and upper limits, the new maximum contribution and what changes for employees and employers.
10 Oct 2026 Five-year limit on carrying forward tax losses: what changed in 2025The Finance Act 2025 limits how long a business can carry forward tax losses to five years, and removes some capital loss relief. See how to plan.
10 Oct 2026 Housing Levy and SHIF now deductible before PAYE: what changed in December 2024From 27 December 2024 the Affordable Housing Levy and SHIF reduce taxable pay, replacing the older relief. See the effect on your PAYE with an example.
10 Oct 2026 Betting tax changes: excise on stakes and tax on winningsExcise duty on betting was cut to 5 percent of the amount wagered, and a 20 percent withholding tax on winnings was reintroduced. See what changed.
10 Oct 2026 How to follow tax changes in Kenya: sources you can trustWhere to find the Finance Act, KRA notices, budget statements and professional summaries, and a routine to update your rates and spreadsheets each year.
10 Oct 2026 eTIMS and your expenses: why invoices now decide what you can deductHow KRA's electronic invoicing system links to the expenses you can deduct and the input VAT you can claim, and what to ask suppliers for.