Kenya Compliance Guide

Filing requirements, deadlines, and fees for Kenya business entities.

Registrar: Business Registration Service (BRS) / Office of the Registrar of Companies ·Entity types: Private Company Limited by Shares, Public Company Limited by Shares, Limited Liability Partnership (LLP), Branch of Foreign Company

Filing Obligations

Annual Return

Annual

Kenyan companies must file an annual return with the Business Registration Service after each AGM, confirming details of directors, shareholders, and share capital.

Deadline

Within 42 days after the AGM (private company with share capital). The AGM must be held within 9 months of FYE.

Fee

KES 200 (private company); KES 1,200 (public company)

Late Penalty

KES 5,000 for late filing per return. Company may be struck off.

Filing Method

Online via the eCitizen / BRS portal

Applies to:Private Company Limited by SharesPublic Company Limited by SharesBranch of Foreign CompanyOfficial source

Corporate Income Tax Return

Annual

Kenya levies corporate income tax at 30% for resident companies (37.5% for branches of foreign companies). Special rates apply: 15% for companies listed on the Nairobi Securities Exchange for the first 5 years.

Deadline

By the last day of the 6th month after the end of the accounting period

Fee

No filing fee

Late Penalty

5% of the tax due or KES 20,000, whichever is higher. Interest at 1% per month on unpaid tax.

Filing Method

Online via the Kenya Revenue Authority (KRA) iTax platform

Applies to:Private Company Limited by SharesPublic Company Limited by SharesBranch of Foreign CompanyOfficial source

VAT Return

Monthly

Kenya levies VAT at 16% (standard rate). A 0% rate applies to exports. Registration is mandatory for businesses with annual taxable supplies exceeding KES 5 million.

Deadline

20th day of the month following the tax period

Fee

No filing fee

Late Penalty

The higher of KES 10,000 or 5% of the tax due. Interest at 1% per month.

Filing Method

Online via KRA iTax

Applies to:Private Company Limited by SharesPublic Company Limited by SharesOfficial source

Key Dates

By the 6th month after FYECorporate income tax return deadline

Within 42 days of AGMAnnual return filing deadline

20th of the following monthMonthly VAT return deadline

Frequently Asked Questions

What is Kenya's corporate tax rate?

The standard corporate income tax rate is 30% for resident companies. Branches of foreign companies pay 37.5%. Newly listed companies on the Nairobi Securities Exchange enjoy a reduced rate of 15% for 5 years.

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Last updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.