This country currently has a directory entry or basic profile only; a full handbook is planned.
01Overview
- Region
- Africa
- Capital
- Nairobi
- Currency
- KES
- Languages
- Swahili, English
- ISO code
- KE / KEN
Jurisdictions
- Kenya — National level; special zones and regulated sectors have separate rules
Macro indicators such as GDP and population will be added from the World Bank in the data release (P1).
02Market Entry
Industries to study: Infrastructure, engineering & energy
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Most sectors are open to foreign investment
- Applies to
- An investment certificate requires KenInvest approval and a US$100,000 minimum
- Jurisdiction
- Kenya
- Source
- MOFCOM
03Business Formation
Common legal entity
The company form most commonly used by foreign investors for a local operating entity.
Private limited company
- Applies to
- Ordinary companies
- Jurisdiction
- Kenya
- Source
- MOFCOM
Registration authority
Primary authority for company or commercial registration.
Registrar of Companies (Business Registration Service)
- Applies to
- Ordinary companies
- Jurisdiction
- Kenya
- Source
- MOFCOM
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Most sectors are open to foreign investment
- Applies to
- An investment certificate requires KenInvest approval and a US$100,000 minimum
- Jurisdiction
- Kenya
- Source
- MOFCOM
Local registered address
Whether a local registered address or premises is required at incorporation.
A registered address in Kenya is required
- Applies to
- A corporate service address may be used if it can receive statutory documents
- Jurisdiction
- Kenya
- Source
- Business Registration Service
Beneficial ownership register
Whether companies must keep or file ultimate beneficial owner information.
Must keep a beneficial ownership register and lodge it with the Registrar
- Applies to
- Ordinary companies
- Jurisdiction
- Kenya
- Source
- Business Registration Service
04Taxation
Headline corporate income tax
Statutory headline rate for ordinary companies, before incentives, exemptions, thresholds or special regimes. Always read with the conditions.
30%
- Applies to
- EPZ and SEZ enterprises may get reduced rates
- Jurisdiction
- Kenya
- Source
- State Taxation Administration
Indirect tax (VAT / GST / SST)
Standard rate and type of VAT, GST or sales & service tax.
VAT 16%
- Applies to
- Ordinary companies
- Jurisdiction
- Kenya
- Source
- Kenya Revenue Authority (KRA)
Dividend withholding tax (non-residents)
General withholding on dividends paid to foreign shareholders, before treaty relief.
15% withholding on dividends to non-residents
- Applies to
- SEZ enterprises paying non-residents may be exempt
- Jurisdiction
- Kenya
- Source
- Kenya Revenue Authority (KRA) State Taxation Administration
Tax authority
Authority responsible for corporate tax registration and filing.
Kenya Revenue Authority (KRA)
- Applies to
- Ordinary companies
- Jurisdiction
- Kenya
- Source
- State Taxation Administration Kenya Revenue Authority (KRA)
Tax treaty with China
Whether a double taxation agreement with China is in force. Rates and conditions per the treaty text.
Signed but not yet in force
- Applies to
- Per STA publications
- Jurisdiction
- Kenya
- Source
- State Taxation Administration
05Banking & Payments
Exchange controls
Whether general exchange controls or cross-border fund rules apply.
No exchange controls
- Applies to
- Ordinary companies
- Jurisdiction
- Kenya
- Source
- MOFCOM
Banking & financial regulator
Primary regulator for banking and foreign exchange.
Central Bank of Kenya
- Applies to
- Ordinary companies
- Jurisdiction
- Kenya
- Source
- MOFCOM
06Employment
Foreign employee work permit
Main permit types needed for foreign employees to work legally.
Work permit from the Directorate of Immigration Services
- Applies to
- Ordinary companies
- Jurisdiction
- Kenya
- Source
- MOFCOM
Labour & work permit authority
Authority for labour rules and foreign employee work permits.
Directorate of Immigration Services, Ministry of Interior
- Applies to
- Ordinary companies
- Jurisdiction
- Kenya
- Source
- MOFCOM
Social security contributions
Main employer social security schemes for local and foreign employees.
NSSF and the Social Health Authority (SHA)
- Applies to
- NSSF is shared by employer and employee
- Jurisdiction
- Kenya
- Source
- National Social Security Fund
07Trade & Customs
Customs authority
Authority for import/export clearance and tariffs.
KRA Customs, under the EAC Customs Management Act
- Applies to
- Ordinary companies
- Jurisdiction
- Kenya
- Source
- MOFCOM
Main free trade agreements
Main regional and bilateral trade agreements relevant to Chinese exporters (not exhaustive).
East African Community customs union and common market
- Applies to
- Ordinary companies
- Jurisdiction
- Kenya
- Source
- MOFCOM
08Investment & Manufacturing
Investment authority / agency
Body responsible for approving, registering or promoting foreign investment.
Kenya Investment Authority (KenInvest)
- Applies to
- Runs a one-stop centre
- Jurisdiction
- Kenya
- Source
- MOFCOM
Free zone / SEZ regime
Whether free zones or special economic zones operate under rules different from the mainland.
Special economic zones and export processing zones
- Applies to
- Under the Special Economic Zones Act 2015
- Jurisdiction
- Kenya
- Source
- MOFCOM
09Digital & IP
Personal data protection law
Main law and regulator governing collection, use and cross-border transfer of personal data.
Data Protection Act 2019
- Applies to
- Overseen by the Office of the Data Protection Commissioner
- Jurisdiction
- Kenya
- Source
- MOFCOM
IP office
Authority for trademark and patent filing and registration.
Kenya Industrial Property Institute (KIPI)
- Applies to
- Trademark rights are territorial; register locally or designate via the Madrid System (check WIPO membership)
- Jurisdiction
- Kenya
- Source
- WIPO
10Compliance & Risk
New York Convention party
Whether the country is party to the Convention on the Recognition and Enforcement of Foreign Arbitral Awards, which affects enforcing foreign arbitral awards locally.
Yes
- Applies to
- Foreign arbitral awards can be enforced under the Convention, subject to its limited refusal grounds
- Jurisdiction
- Kenya
- Source
- UNCITRAL
Live risk monitoring
Geopolitical, conflict and trade-route risk events for Africa, monitored by our sister site Global Risk Monitor.
Global Risk Monitor · Geopolitical and trade-route risk monitoring
11Step-by-Step
- 1Decide model and jurisdiction
- 2Confirm licences
- 3Prepare documents
- 4Incorporate
- 5Register for tax
- 6Open bank account
- 7Obtain operating licences
- 8Start operations
Generic steps without times or fees; rely on the facts and official sources on this page.
12Official Resources
Chinese official resources
Country materials from MOFCOM, the State Taxation Administration and China's overseas commercial offices
- MOFCOM country investment guideMOFCOM · PDF (Chinese)
- Country tax guide (STA)State Taxation Administration · PDF
- Commercial office中华人民共和国驻肯尼亚共和国大使馆经济商务处
- MOFCOM going-global platformMOFCOM
- Compliance & security alertsMOFCOM platform
Official guides are long Chinese-language PDFs updated on the publishers' schedules. Our structured facts cite local authorities as primary sources; use these guides to cross-check.