Laws and regulations

Invest with clear regulations and guidelines

  • Key laws
  • Key compliance requirements

Guarantees from key laws that all investors should know

WHAT THIS MEANS FOR YOU
Free movement
Move your earnings freely in the original currency you invested guaranteed by the Foreign Investments Protection Act
Credible dispute resolution
Settle disputes through internationally recognized arbitration, with outcomes upheld by Kenyan courts supported by the Investment Disputes Convention Act
Access to public projects
Partner with the Government on major infrastructure and service projects enabled under the PPP Act
Secure land tenure
Lease land for up to 99 years as a foreign investor provided under the Land Act
Thriving democracy
Live in a free and fair country independent media guaranteed by the 2010 constitution
Digital first
Operate within a clear, legal framework that licenses and regulates digital asset exchanges and brokers under the Virtual Asset Service Providers Act
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Key rules every business must follow

WHAT THESE REQUIREMENTS MEAN FOR YOU
Business registration & records
Register your company locally and maintain proper records to stay compliant and build trust with regulators required under the Companies Act
Environmental approvals
Meet environmental standards and secure necessary permits to support sustainable operations and avoid penalties guided by the Environmental Management and Coordination Act
Tax reporting & payments
Report all income and pay taxes for your enterprise and employees on time to prevent disputes mandated by the Income Tax Act
VAT filing & invoicing
Follow proper VAT filing and invoicing procedures to benefit from allowable deductions and input refunds governed by the VAT Act
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Key taxes investors should know

Corporate income tax

Businesses in SEZs or EPZs benefit from reduced rates

Rates
30% for resident companies

Personal income tax (PAYE)

Tax rates increase depending on income level; Employers must deduct and pay employees' tax monthly

Rates
12.5% to 35%

Value added tax (VAT)

Exporters and certain sectors can claim VAT refunds

Rates
16% standard
0% for exports

Withholding tax

Depends on payment type; applies to dividends, royalties, interest,management fees to non-residents or third parties

Rates
5% to 20%

Excise duty

Commonly charged on fuel, alcohol, tobacco, telecom services

Rates
Varies