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To secure and retain exemption, non-profit organizations must satisfy three strict statutory tests organizational, operational, and public benefit while adhering to surplus fund limitations and governance standards. Boards and finance leaders must proactively evaluate operational alignment and documentation to withstand KRA regulatory reviews.

In Aquavita Kenya Limited v Commissioner of Domestic Taxes, the Tax Appeals Tribunal affirmed that economic substance overrides legal form when classifying financial instruments for tax purposes. The ruling clarifies the application of Withholding Tax on deemed interest, restricts the Revenue Authority from imposing inconsistent tax treatments on a single transaction, and establishes procedural limits on introducing new issues during tax objections.

With Central Bank of Kenya climate risk frameworks moving toward expected mandatory application in late 2026, financial institutions across Kenya, Uganda, Tanzania, and Rwanda face heightened supervisory and investor scrutiny. This article examines why building a layered governance and risk architecture—rather than relying on top-down compliance checklists—is critical to creating defensible, bankable green finance strategies across regional markets.

The High Court has reinstated a KES 29.2 million KRA tax assessment against Jakoline Enterprises Limited. The ruling establishes a critical legal precedent for corporate compliance: submitting raw financial records during an audit is insufficient to discharge the statutory burden of proof without an explicit reconciliation of variances between Corporation Tax and VAT returns.

This publication outlines how outsourcing payroll in Kenya helps organizations maintain statutory compliance across PAYE, SHIF, and AHL, reduce operational risk, and align payroll administration with strategic business goals.

The Finance Act, 2026 amends the Fourth Schedule to the Income Tax Act, expanding mortgage interest relief to borrowers obtaining qualifying housing loans from licensed Microfinance Institutions (MFIs). Previously limited to specified traditional financial institutions, this update allows MFIs to offer tax-efficient housing finance products, increasing competitive lending and widening access to homeownership across Kenya.

An analysis of the Court of Appeal judgment in Sybrin Kenya Ltd v Commissioner of Domestic Taxes [2026] KECA 1293 (KLR), examining the VAT classification of cross-border software support services under Section 2 of the Kenya VAT Act following a KES 40.7 million assessment on subcontracted local services.

Under the Finance Act, 2026, taxpayers can resolve historical tax liabilities accrued on or before 31 December 2025 with a 100% waiver on penalties, interest, and fines. Running from 1 July 2026 to 31 December 2026, this five-month window provides an opportunity to eliminate accumulated penalties, leverage flexible iTax payment plans, and reduce future regulatory enforcement risks. Review eligibility criteria and regularize your tax affairs before the relief window closes.

An overview of East Africa Seed Company Limited v Commissioner [2026] KEHC 8641 (KLR). Following a KRA audit confirming a KShs 221.3M VAT assessment and a Tax Appeals Tribunal dismissal, the taxpayer has appealed to the High Court on points of law.

Following the formal parliamentary consideration and enactment of the Finance Act, 2026, Kenya’s corporate tax landscape has experienced notable legislative updates. The Act introduces key amendments to tax legislation aimed at improving administration, expanding the tax base, and driving revenue collection.

The introduction of IFRS 18 marks a significant evolution in financial performance reporting, replacing IAS 1 to improve comparability and transparency. This overview examines the standard's five new classification categories, mandatory subtotals, and specific rules for financial institutions. Review the core changes and download our comprehensive international publication addressing the practical application challenges ahead of the 2027 effective date.

The constitutionality and implementation of the NSSF Act, 2013 has been the subject of prolonged litigation. In a judgment delivered on 19 September 2022, the Employment and Labour Relations Court (ELRC) declared the NSSF Act, 2013 unconstitutional, null and void on several grounds.

Kenya Minimum Wage Changes 2026: Employer Compliance Guide

The Finance Bill 2026 proposes amending Section 2 of the Income Tax Act to include interchange and merchant service fees within the definition of "management or professional fees." The amendment is expected to significantly impact compliance requirements, operational cash flows, and transaction costs for financial institutions and payment service providers.

Board committees frequently face conflicting recommendations or overlapping data from separate assurance providers, leading to information overload and strategic confusion. This summary explores how internal auditors and risk managers can eliminate reporting silos by applying the combined assurance requirements of Standard 9.5 of the Global Internal Audit Standards (GIAS)—ensuring clear, unified, and actionable insights for executive decision-makers.

Kenya’s Finance Bill 2026 proposes a formal crypto reporting framework by introducing Sections 6C and 6D to the Tax Procedures Act. This legislative change shifts the digital asset landscape from an unregulated space to a strict compliance environment.