Private limited company
Most businesses, including foreign-owned ones.
- Foreign nationals register using passport details
- Directors and shareholders need KRA PINs
The World Desk Floor 2 · The Gulf & Africa
Room 203
Kenya
Karibu. How may I help you?
eCitizen registration, KRA PIN and VAT, and the KenTrade import route.
The concierge
What do you need in Kenya?
01 · Set up
Ways to be present
Registry: Business Registration Service (BRS), through the eCitizen portal.
Foreign company (branch)
A foreign company operating as itself.
- Registered with BRS as a foreign company; needs a local authorised representative
Limited liability partnership
Professional and small partnerships.
- Partners’ liability limited
01 · Set up
First registrations
- 01
KRA PIN
For the company and for each director and shareholder, on iTax.
- 02
VAT
Registration once taxable supplies reach the KRA threshold (KES 5 million a year in KRA guidance; a higher figure has been proposed — check iTax). VAT is 16%, filed monthly.
- 03
County permit and employer registrations
Single business permit from the county; NSSF and SHIF when employing. Foreign staff need work permits.
02 · Trade
Moving goods
- 01
Register on KenTrade (the national single window)
- 02
Lodge the Import Declaration Form before shipment
- 03
For regulated goods, the exporter obtains a KEBS Certificate of Conformity (pre-export verification) in the country of origin
- 04
Every consignment needs a certificate of origin; specific products need KEPHIS (plants) or Pharmacy and Poisons Board approval
- 05
Import declaration charges and the railway development levy are paid as a percentage of customs value
03 · Close
Done when
Watch
- Rates of import levies and the VAT threshold have changed often: confirm on KRA and KenTrade before costing
Sources
Checked against
- US Commercial Guide: Kenya import requirements trade.gov
- Plus each authority’s own portal. Several points come from practitioner reports; where they disagreed, the text above says so.