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Explore the impact of Kenya's Finance Act 2025 on pension taxation, including the removal of previous exemptions and new qualifying conditions for tax-free withdrawals. Learn how pension payments, annuities, gratuities, and allowances are treated under the revised Income Tax Act and retirement benefits regulations, effective 1st July 2025.

Kenya’s Finance Bill 2025 introduces a major update to the mortgage interest deduction, now allowing taxpayers to claim up to KES 360,000 annually on interest from construction loans—not just for purchasing or renovating homes. The deduction applies if the mortgage is from one of six designated financial institutions and targets owner-occupied residential properties. This shift aims to boost home ownership and real estate investment, especially for middle-income earners. However, limitations on the loan source and deduction cap may hinder broader impact.

The Kenya Finance Bill, 2025 proposes a key amendment to the Income Tax Act, allowing automatic approval of accounting year-end changes if the KRA fails to respond within six months. This move aims to boost efficiency, reduce administrative delays, and improve business certainty in financial reporting.

Treasury CS John Mbadi unveiled Kenya’s largest-ever budget at Ksh 4.2 trillion, focusing on fiscal discipline amid rising debt and economic strain. The budget avoids new taxes following the rejection of the Finance Bill 2024, instead emphasizing improved tax administration and lean spending. Key proposals include full tax exemption on gratuity payments, mortgage interest relief for self-built homes, and accelerated tax relief for businesses. Education, infrastructure, and security sectors received significant allocations, while healthcare saw both boosts and cuts across programs. Critics, including Gideon Moi, raised concerns over heavy borrowing and disproportionate recurrent spending

Explore practical strategies for staying calm under pressure during Kenya's audit peak season. A seasoned auditor shares personal routines, mindset shifts, and productivity tips to maintain resilience and avoid burnout.

Mental health and well-being in the workplace have become essential for employee productivity, engagement, and overall job satisfaction. Organizations are increasingly recognizing the importance of fostering a supportive and inclusive work environment by providing mental health resources, flexible work arrangements, and promoting open communication. Investing in workplace wellness initiatives improves employee retention, reduces stress, and enhances collaboration. Prioritizing mental health benefits both individuals and the organization, creating a thriving and resilient workforce.

Explore a comprehensive breakdown of Kenya's Finance Bill, 2025—covering tax amendments, fiscal policies, and their impact on businesses and individuals. Gain insights into economic shifts and budgetary implications affecting various sectors.

"Discover the transformative power of workplace wellness in enhancing employee well-being, engagement, and productivity. Learn how intentional strategies and inclusive practices can foster a thriving organizational culture.

The IASB has released the third edition of IFRS for SMEs, featuring significant updates to revenue recognition (aligned with IFRS 15), fair value measurement, and business combinations (aligned with IFRS 3). Effective from January 2027, these changes target SMEs preparing general-purpose financial statements and exclude entities with public accountability. Early application is allowed, subject to jurisdictional approval.

On 21st March 2025, the Court of Appeal ruled that VAT is chargeable on the sale of commercial property, reversing a High Court decision. The case involved KRA, which was ordered to refund VAT previously paid, amidst claims of ambiguity in the VAT Act, 2013 regarding property classification.

The role of HR in delivering Environmental, Social, and Governance (ESG) value is pivotal. Beyond traditional responsibilities, HR can integrate ESG into workplace culture by promoting sustainability, inclusivity, and ethical governance. This involves initiatives like implementing green HR policies, driving diversity and inclusion programs, supporting employee well-being, and fostering ethical leadership. By embedding ESG principles, HR helps businesses enhance reputations, meet stakeholder expectations, and achieve long-term success. Organizations embracing HR's role in ESG create positive impacts for employees, investors, and society.

Our latest Women in Business report reveals the pace towards parity in mid-market firms isn’t moving fast enough.

On 13th February 2025, the Kenya Revenue Authority (KRA) issued a public notice on the implementation of the Charitable Organizations & Donations & Exemption Rules, 2024. The regulations, effective from 18th June 2024, introduce significant changes to the income tax exemption process, requiring compliance for all new applications and previously exempted organizations by 18th June 2025. The notice emphasizes transitional provisions and the need for taxpayers to adhere to these updated requirements.

Two months after the passing of the Tax Laws (Amendment) Act 2024 on December 27th, 2024, this news flash examines the significant changes and their ramifications. The key updates include the introduction of the Significant Economic Presence Tax (SEPT), adjustments to PAYE, changes in tax objections, the implementation of reverse invoicing, and provisions for tax amnesty. These changes aim to impact tax compliance and economic activities in Kenya.

Explore strategies to create a Gen Z-friendly workplace, catering to the unique expectations and values ​​of the generation born between 1997 and 2012. Key strategies include fostering a purpose-driven culture, promoting diversity and inclusion, offering flexibility, providing real-time feedback, supporting continuous learning, enhancing employee well-being, and embracing a tech-savvy environment. These efforts aim to attract and retain top Gen Z talent, ensuring long-term success and a competitive edge in the marketplace.

Kenya-Singapore Double Taxation Agreement (DTA):double addresses On September 23rd, 2024, Kenya and Singapore signed a new Agreement for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance. This new DTA replaces the earlier agreement signed on June 12th, 2018. On February 11th, 2025, the Kenyan Cabinet approved the agreement, allowing for the formal ratification process to begin. The DTA clarifies the taxing rights of both countries on income flows arising from cross-border business activities, addresses double taxation, and aims to boost trade and economic flows between Kenya and Singapore.