Kenya tax, payroll and business guides

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

10 Oct 2026 How redundancy and severance pay are worked out and taxedWhat a redundant employee is owed, how severance is calculated at 15 days per year, and how terminal payments are treated for PAYE.
10 Oct 2026 How to check the minimum wage for your job and locationWhat the gazetted minimum wage is, why it depends on where you work and what you do, and what to do if you are paid less.
10 Oct 2026 Filing tax for several rental properties: one return or many?How to report rent from more than one property, how the limits apply to your total rent and how to keep each property's records separate.
10 Oct 2026 How to calculate import duty on goods: a step-by-step methodThe order in which duty, levies and VAT are added on imported goods, a worked example and how to find the duty rate for your product.
10 Oct 2026 Exporting from Kenya: zero-rated VAT, documents and refundsHow exports are zero-rated for VAT, how to claim back the input VAT, what documents prove an export and how long refunds take.
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 Expenses small businesses can deduct, and the proof you needWhich business costs reduce taxable profit, which do not, why eTIMS invoices matter and how to keep proof of every claim.
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 Taxable allowances and company benefits: car, housing, meals and moreWhich allowances and benefits are taxed, how a company car and housing are valued, and what an employee should ask before accepting one.
10 Oct 2026 Rental income for individuals and companies: how the tax differsHow an individual landlord and a company that owns property are taxed differently, and what to consider before holding property in a company.
10 Oct 2026 How to claim insurance relief on your PAYEWhich insurance premiums qualify for relief, the 15 percent rate and monthly limit, and how to make sure your employer applies it.
10 Oct 2026 SHIF contributions explained: rate, minimum and who paysWhat the Social Health Insurance Fund replaced, how the 2.75% contribution works and how it affects your PAYE.