Kenya tax, payroll and business guides

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

• 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 Withholding tax on rent: what tenants, agents and landlords must doWhen a tenant or managing agent must withhold tax from rent, at what rate, when to pay KRA and how the landlord claims the credit.
• 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 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 Tax on bonuses and commissions in Kenya: what you actually keepA bonus or commission is taxed as part of your pay at your highest rate, so it feels smaller than expected. Here is the sum, with an example.
• 10 Oct 2026 Clearing agent or clear it yourself? What importers should knowWhat a clearing agent does, what they charge, when it makes sense to clear goods yourself and how to choose and check an agent.
• 10 Oct 2026 Side hustle income for employees: what to declare and how it is taxedIf you earn money outside your job, that income is taxable too. See how to declare it, which route to use and how to avoid a surprise bill.
• 10 Oct 2026 Seasonal business planning: smoothing cash flow and saving for taxHow businesses with busy and quiet seasons can plan cash, set aside money for tax and avoid borrowing in the slow months.
• 10 Oct 2026 How to lower your landed cost legallyPractical, lawful ways to reduce what an import costs: classification, valuation, shipping terms, duty remission, consolidation and VAT recovery.
• 7 Oct 2026 The 30 June tax deadlineWho must file by 30 June, what the penalty is for missing it, and a checklist to get your return done early.
• 6 Oct 2026 eTIMS e-invoicing explainedWhat eTIMS is, who must use it and why your invoices affect the expenses you can deduct.
• 6 Oct 2026 Getting a Tax Compliance Certificate (TCC)What a TCC is, when you need one and how to prepare an application.