Kenya tax, payroll and business guides

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

10 Oct 2026 What to do when your employer does not remit your PAYEHow to check whether your employer is paying your PAYE, NSSF and SHIF, what your rights are and how to report non-payment.
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.
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 Annual leave rights and leave pay in KenyaHow much leave you are entitled to, how it builds up, what happens to unused days and how leave pay is worked out when you leave a job.
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 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 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 Tax when you have two jobs: how PAYE works for a second salaryWhy a second job is taxed without personal relief, why the combined tax can fall short and how to settle the balance in your annual return.
10 Oct 2026 Sole trader or limited company: which is right for your business?How a sole proprietorship and a limited company differ in tax, liability, cost and paperwork, with a worked example of the tax on the same profit.
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 Separating business and personal money: why it matters and how to do itWhy mixing money causes tax, loan and legal problems, and a simple system of accounts, owner's pay and records to keep them apart.