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Explore articles on Kenyan tax, legal, and compliance developments — written for finance leaders, founders, and professional teams.
The Draft Income Tax (Significant Economic Presence Tax) Regulations, 2025
Draft SEPT regulations under Section 12E(6) ITA replace DST from 27 December 2024 — scope of digital services, user location, exemptions, 3% effective rate, VAT, compliance, and penalties.
Keldine LLP
Partner - Tax & Legal · 2 min read
National Social Security Fund (NSSF) Changes Effective February 2026
February 2026 NSSF tier limits shift Tier I to KSh 9,000 and Tier II to KSh 108,000, with new maximum contributions. Act framework, rate tables, payroll actions, and remittance deadlines.
Keldine LLP
Partner - Tax & Legal · 2 min read
Tax Alert: Kenya Revenue Authority Reverse Invoicing (Buyer-Initiated Invoicing)
eTIMS validation is tightening — only eTIMS-recognised invoices count for VAT and income tax. Here is how Buyer-Initiated Invoicing (reverse invoicing) works for purchases from small suppliers and what buyers must do.
Keldine LLP
Partner - Tax & Legal · 2 min read
Salient tax risks for Kenyan diaspora investing in property at home
CBK data shows billions in diaspora remittances flowing into property. Here is why tax compliance matters for clearance, stamp duty, KRA security notices, and employment income sourced abroad.
Keldine LLP
Partner - Tax & Legal · 2 min read
Why Kenyan diaspora investors should care about tax compliance
As diaspora remittances increasingly fund real estate and mortgages at home, the KRA is paying closer attention to compliance. Here is how Kenyan tax rules can affect offshore investors—and why PINs, stamp duty, filings and residency matter.
Keldine LLP
Partner - Tax & Legal · 2 min read
Which way Finance Act 2022
Parliament considered wide-ranging Finance Bill, 2022 measures—from CGT, DST and excise changes to the disputed-tax deposit rule. Here is how the National Assembly balanced revenue-raising with cushioning taxpayers and the cost of living.
Keldine LLP
Partner - Tax & Legal · 2 min read
Why the Parliament should reject the tax appeals tribunal amendment bill
The Finance Bill, 2022 proposed amending the Tax Appeals Tribunal Act to require a 50% deposit of disputed tax with the Central Bank before appealing a Tribunal ruling to the High Court. We set out why Parliament should reject that proposal.
Keldine LLP
Partner - Tax & Legal · 2 min read