The Energy Act, Cap 314 Laws of Kenya (Act) is the primary legislation that provides the legal framework for the energy, electricity and petroleum sectors in Kenya. The Act also establishes the Energy and Petroleum Regulatory Authority (EPRA), which regulates renewable energy, electricity and petroleum undertakings in Kenya. In addition [...]
Africa’s growing infrastructure is a critical and transformative development that has the potential to drive the continent’s economic and social progress, with significant investments in key sectors such as transportation, energy, housing, water supply and telecommunications driving this growth. The construction industry is therefore crucial to Africa’s economic and infrastructural [...]
The Tax Procedures (Amendment) Act, 2024 extended the tax amnesty programme introduced by the Finance Act, 2023 by amending section 37E of the Tax Procedures Act to empower the Commissioner for Domestic Taxes to refrain from recovering penalties, interest or fines relating to tax debts, provided that the taxpayer settles [...]
On 12 June 2025, the Cabinet Secretary for the National Treasury and Economic Planning delivered the Budget Speech themed “Stimulating Sustainable Economic Recovery for Improved Livelihoods, Job Creation and Business and Industrial Prosperity in line with the Bottom-Up Economic Transformation Agenda (BETA)”. This FY 2025/26 Budget (Budget) comes at a [...]
The desire to be an independent contractor or a freelancer in Kenya lies in the freedom and flexibility it offers. You get to be your own boss, set your schedule, and choose projects that align with your passion and expertise. However, like any profession, there are responsibilities, especially when it comes [...]
Kenya is on the brink of one of the most consequential changes to its customs and tax system in recent years. From 1st July 2025, the Kenya Revenue Authority (KRA) will officially retire the Current Retail Selling Price (CRSP) model and replace it with a Transaction Value system for calculating [...]
Maternity and paternity leave are essential benefits that protect the rights of working parents, ensuring they can balance professional responsibilities with the demands of raising a family. In Kenya, these leaves are governed by the Employment Act of 2007, which outlines the rights, responsibilities, and entitlements of employees and employers concerning [...]
A personal guarantee is a commitment made by an individual to take responsibility for fulfilling the obligations of a borrower in the event of default by the borrower. This type of guarantee is usually issued to provide additional security and comfort to the lender that in the event of default, [...]
A personal guarantee is a commitment made by an individual to take responsibility for fulfilling the obligations of a borrower in the event of default by the borrower. This type of guarantee is usually issued to provide additional security and comfort to the lender that in the event of default, [...]
A scenario unfolds where a borrower seeks a loan from a financial institution, offering a property as security. To assess the adequacy of the security, the financial institution hires a valuer to appraise the property. However, the valuer, through negligence, inflates the property’s value. When the borrower defaults, the financial [...]