Kenya

Company formation and compliance in Kenya.

Register a private limited company online through eCitizen and the BRS Companies Registry for KES 10,650 — one director and one shareholder minimum, capped at 50 members — or an LLP for KES 25,000, a business name for KES 950, or a branch of a foreign company for KES 7,550. Then take the company KRA PIN on iTax, onboard eTIMS and register for VAT once taxable supplies reach KES 5,000,000 in a 12-month period. Resident company income tax is 30%; KRA's companies page states 37.5% for non-resident companies, including branches of foreign companies — a figure some advisers dispute for post-2023 branches, so re-confirm it before quoting. VAT is 16%, filed monthly by the 20th, with eTIMS invoices; instalment tax runs in four 25% instalments by the 20th of the 4th, 6th, 9th and 12th months; small resident businesses with turnover of KES 1m–25m pay turnover tax at 3% instead. Every company also files a BRS annual return and maintains a beneficial-ownership register. English is the working language of every Kenyan registry, tax and IP filing.