Taxation of Rental Income under Kenya Laws (A) Income Tax For purposes of Kenyan income tax, rental income, premium or similar consideration is regarded as taxable income pursuant to section 3(2) (a) (iii) of the Income Tax Act, Chapter 470 of the Laws of Kenya. …
INVESTING THROUGH CHAMAS AND THE BEST OPERATIONAL VEHICLE In Kenya, Chamas or investment clubs has become one of the most famous form of saving and investment amongst friends, and it involve a group of friends contributing agreed amounts of money,…
The Salient Features of the Employment Act, 2007 The Employment Act, 2007 (also known as the Chapter 226 of the Laws of Kenya) repealed the former Employment Act and the Regulation of Wages and Conditions of Employment Act Chapter…
Permanent Residence Status in Kenya The Kenya Citizenship and Immigration Act, 2011 is an Act of Parliament of Kenya that makes provisions for matters relating to citizenship, issuance of travel documents, immigration and connected purposes. Under section 37 of…
Ownership of Land by Foreigners in Kenya The Kenyan Constitution and the Lands Act (Act No. 6 of 2012) and the Land Registration Act (Act No. 3 of 2012) provide that foreigners or non-citizens can only own land under…
The Salient Features of the Proposed Traffic (Amendment) Act, 2012 Please note that there is a proposal to amend the Traffic Act through the Traffic (Amendment) Act, 2012. The amendment bill has already been proved by the Cabinet and is awaiting…
Opening a Foreign Branch/Liaison Office in Kenya A Foreign company/corporation or foundation (charitable company) can establish a place of business in Kenya by registering a branch/liaison office, or otherwise incorporating a wholly owned subsidiary company altogether. It should be noted…
The Copyright Act, (Act No. 12 of 2001), is the main legislation dealing with administrative and enforcement structures and mechanisms for copyright protection and related rights in Kenya. It came into force on 1st February, 2003.The main features of the…
Controlled tenancies are tenancy defined under the Landlord and Tenant Act (Shops, Hotels and Catering Establishments Act), (Cap 301) of the Laws of Kenya (The “Act”). The preamble to this Act states that it is “an Act of Parliament intended…
WORK/ENRTY PERMITS IN KENYA IntroductionWork permit is a legal document that one is require to have in order to work in a foreign country.The Kenyan Immigration Act prohibits a foreigner to reside, work or engage in any employment or business…
