Doing Business in Kenya - RSM International

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RSM International Executive Office11 Old JewryLondonEC2R 8DUUnited KingdomT: +44 (0)20 7601 1080F: +44 (0)20 7601 1090E: rsmcommunications@rsmi.comwww.rsmi.comThe aim of this publication is to provide general information about doing business in Kenya and every effort has been made to ensurethe contents are accurate and current. However, tax rates, legislation and economic conditions referred to in this publication areonly accurate at time of writing. Information in this publication is in no way intended to replace or supersede independent or otherprofessional advice. Copies of this booklet or additional information can be obtained from the RSM International Executive Office orRSM Ashvir.RSM International is the name given to a network of independent accounting and consulting firms each of which practices in its ownright. RSM International does not exist in any jurisdiction as a separate legal entity. The network is administered by RSM InternationalLimited, a company registered in England and Wales (company number 4040598) whose registered office is at 11 Old Jewry, LondonEC2R 8DU. Intellectual property rights used by members of the network including the trademark RSM International are owned byRSM International Association, an association governed by articles 60 et seq of the Civil Code of Switzerland whose seat is in Zug.© RSM92International Association, 2011.
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2.0 General2.1 IntroductionKenya li
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Kenya Tanzania Uganda Rwanda Burund
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A huge chunk of the Act regulates m
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• Stamping of the Memorandum of A
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the Registrar within a statutory pe
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3.2.3 Thin CapitalisationThin capit
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Where a business is carried on or e
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territory or domestic market. Motor
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• Unrealised foreign exchange los
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4.2.6 Business with Non-Resident Pe
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Installments Due Date RateNon-Agric
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The current Personal Income Tax rat
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c) Housing• The higher of market
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partnership in which the husband or
Page 40 and 41: (1) East African Community partner
Page 42 and 43: Where the taxpayer still disputes w
Page 44 and 45: The VAT rates applicable in Kenya a
Page 46 and 47: 4.8.4 De-registration and Disposal
Page 48 and 49: • Payment is received for all or
Page 50 and 51: 4.8.7 Records, Invoices, Credit and
Page 52 and 53: A credit note should be serially nu
Page 54 and 55: However, where a motor vehicle or o
Page 56 and 57: Where there is no tax payable a ‘
Page 58 and 59: granted or is partly granted, the b
Page 60 and 61: • Airtime on cellular mobile phon
Page 62 and 63: Transit VisasThese are visas requir
Page 64 and 65: Class K is for persons who have an
Page 66 and 67: 5.3.2 WagesAlthough the Employment
Page 68 and 69: NSSF provides the employee with a l
Page 70 and 71: 6.0 ACCOUNTING6.1 Statutory Framewo
Page 72 and 73: 7.0 INTELLECTUAL PROPERTYRIGHTSKeny
Page 74 and 75: Years 1 Shs 1,000Year 2 Shs 1,500Ye
Page 76 and 77: 8.0 Listing Rules8.1 The Capital Ma
Page 78 and 79: • At the date of application, the
Page 80 and 81: 8.3 Payable FeesCompanies pay an in
Page 82 and 83: 9.0 Investing in Kenya9.1 General I
Page 84 and 85: 9.3 Foreign Ownership of Shares and
Page 86 and 87: Contact Details - RSM AshvirRSM Ash
Page 88 and 89: Appendix of Acronyms used in the Bo
Page 90: Notes90DOING BUSINESS IN KENYA
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