Author: Robert Ndegwa

- The Kenya Tax Laws (Amendment) Act, 2024 It was enacted on 27th Dec. 2024 and the following employment income taxation (PAYE) changes became effective from the PAYE period Dec. 2024...

In Oct. 2023, three new Kenyan health laws, the Social Health Insurance Act, Digital Health Act, and Primary Health Care Act, were enacted to replace NHIF. Additionally, the Social Health...

Effective 1st July 2023, the Government, through the Kenya Finance Act 2023 (“the Act”), has introduced new PAYE bands for monthly incomes above KES. 500,000. Also effective from 1st July 2023,...

Effective 1st July 2023, the Government, through the Kenya Finance Act 2023 (“the Act”), has zero-rated the exportation of taxable services, by amending the Second Schedule of the Kenya VAT...

There have been legal impediments since the National Social Security Fund (NSSF) Act No. 45 of 2013 (“the Act”) was enacted in Dec. 2013, giving rise to new NSSF rates. In...

The Government, through the Kenya Tax Laws (Amendment) Act 2020, revised the individual monthly Pay-As-You-Earn (PAYE) tax brackets and increased the monthly personal relief with effect from April 2020. Through...

In the wake of the Covid-19 crisis and with an aim to protect jobs in the economy and also provide some certainty for employers, Kenya's President Uhuru Kenyatta directed the...

The Government, through the Kenya Finance Act 2017/ 2018, revised the resident individual tax brackets and increased the monthly personal relief from KES. 1,280 to KES. 1,408 with effect from...

The taxation of the digital economy is a nascent tax area which has not received much attention from stakeholders in the past. However, that is beginning to change as the...

The Kenya Finance Act 2017 was assented to by the President on 21st June 2017 after being passed by the National Assembly, with some amendments made to the Finance Bill...