The fourth phased enhancement of NSSF contribution rates under the NSSF Act No. 45 of 2013 took effect in February 2026, increasing the maximum combined employer and employee contribution from KES 8,640 to KES 12,960. This update forms part of the ongoing implementation schedule that began in 2023 and will conclude in 2027. Employers are advised to review their payroll systems and budgets to ensure compliance with the new contribution limits and statutory requirements.
02
Feb
Feb
From the 2025 accounting period, the Kenya Revenue Authority (KRA) will strictly enforce the use of eTIMS for validating business income and expenses in Income Tax Returns. All recognised sales and expenses must now be supported by eTIMS-issued invoices, with non-compliant transactions disallowed during tax computation and filing on iTax. This shift will significantly impact businesses of all sizes, compelling greater formalisation, upgraded accounting systems, and closer alignment with KRA’s digital records to remain compliant and competitive.
20
Jan
Jan
KRA has enhanced the Tax Clearance Certificate application and renewal process, introducing stricter compliance requirements for businesses and individuals with business income. A key change is the mandatory integration of eTIMS/TIMS with Income Tax and PAYE, making electronic invoicing central to tax compliance. Taxpayers must ensure timely filing and payment of taxes, settlement of outstanding liabilities, and full adherence to the VAT Act, 2013 and related regulations.
15
Sep
Sep
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