Tax Lawyers Across Kenya

Tax law in Kenya covers the legal framework governing how individuals and businesses are taxed, their rights when they dispute a tax assessment, and how to structure their affairs in a tax-efficient way. A tax lawyer, formally called an advocate, advises on compliance with Kenya’s tax laws, represents taxpayers in disputes with the Kenya Revenue Authority, and assists with tax planning, transfer pricing, and the tax implications of transactions. With Kenya’s tax laws amended significantly as recently as December 2024, having experienced legal advice is increasingly important. This page lists verified tax lawyers in Kenya and explains how tax law and disputes work.

Kenya’s Main Taxes

Kenya’s tax framework is administered by the Kenya Revenue Authority through the iTax online platform, and it covers several main categories of tax. Corporate income tax is levied on companies’ profits at the standard rate of thirty per cent, with reduced rates for qualifying businesses. Personal income tax, known as PAYE in employment, is collected on a progressive scale. Value Added Tax, levied at sixteen per cent on most taxable supplies, applies to registered businesses above the VAT registration threshold. Excise duty applies to specific goods and services. Capital gains tax at fifteen per cent applies to gains on property and share transfers. Withholding tax is deducted at source on specified payments. A Significant Economic Presence tax applies to non-resident digital service providers. Kenya also has double taxation agreements with various countries to avoid the same income being taxed twice.

KRA Tax Assessments and Disputes

A KRA tax assessment is the authority’s determination of the tax you owe, arising from a self-assessment, an audit, or an investigation. Where you disagree with an assessment, strict deadlines apply. You have thirty days from the date of the assessment to file a formal objection through the KRA iTax portal, specifying the exact grounds of dispute, and this deadline excludes weekends and public holidays following amendments that took effect in December 2024. Treat the date of any KRA notice as day one. An objection that misses the deadline, or that does not clearly state its grounds, may be rejected without consideration of its merits. A tax lawyer can assess the strength of your position, prepare a precise and properly grounded objection, and manage the correspondence with KRA.

The Tax Appeals Tribunal and Courts

Where KRA’s response to your objection is unsatisfactory, you can appeal to the Tax Appeals Tribunal, an independent quasi-judicial body established under the Tax Appeals Tribunal Act that handles disputes on income tax, VAT, customs duties, and excise duties. An appeal must be filed within thirty days of KRA’s objection decision, and you must have paid the undisputed portion of the assessment. The Tribunal now conducts hearings in Nairobi and in regional centres, and most cases are resolved within three to six months. Where the Tribunal rules against you and there is a clear point of law, a further appeal to the High Court is available within thirty days, with a final appeal to the Court of Appeal. An ADR mechanism for tax disputes is also available and actively promoted by KRA as a faster alternative.

How to Choose a Tax Lawyer

Tax disputes are time-critical and technically detailed: match the lawyer to your matter, act immediately on any KRA notice, and confirm they are registered.

• Confirm the lawyer is a registered advocate with the Law Society of Kenya
• Choose a lawyer with genuine experience in tax disputes, KRA objections, and the Tax Appeals Tribunal
• Act immediately on any KRA assessment: the thirty-day objection deadline is strict
• For complex matters such as transfer pricing or cross-border transactions, look for a firm with specialist tax expertise
• Ask how they charge and get a written fee agreement before work begins