The Legal Framework for Charitable Organizations and Tax Exemption

On 13th February 2025, the Kenya Revenue Authority (KRA) issued a Public Notice on the implementation of the Income Tax (Charitable Organizations and Donation Exemption) Rules, 2024 (the “Rules”). These Rules introduce significant compliance requirements for charitable organizations seeking tax exemptions. Under the new framework, tax exemption certificates will only [...]

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Landlord and Tenant Rights in Kenya

The relationship between landlords and tenants in Kenya is governed by various statutes, common law principles, and the Kenyan Constitution, with specific Acts like the Distress for Rent Act and the Landlord and Tenants (Shops, Hotels, and Catering Establishments) Act playing significant roles. The growing real estate market underscores the [...]

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Understanding Joint Ventures in Kenya

A joint venture is a business arrangement where two or more entities collaborate for a specific project or long-term business venture while maintaining their distinct identities. JVs can take various forms, including: Key Legal Considerations for Joint Ventures in Kenya 1. Regulatory Compliance and Business Structure JVs must adhere to Kenyan business laws, [...]

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