Maksym Stepanenko
Managing Partner, Crystal Tax
International client projects since 2012: company structures, tax, immigration, DUNS and NCAGE. 50+ jurisdictions.
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Kenya company registration for foreign founders, turnkey: we set up your private company or branch with the Business Registration Service remotely, provide the Kenya-resident contact person the law requires through licensed partners, register the company and its directors with KRA and keep the books.
Since 2012 · 50+ jurisdictions · registration without a trip to Nairobi · accounting and CFC reporting in one team
In brief
- Kenya company registration means incorporating a company on the Business Registration Service (BRS) register through the eCitizen portal; the Companies Act does not require a local shareholder, so a foreigner can own 100 percent of the shares and be the sole director, and we check sector-specific restrictions separately.
- A private company needs only one director, who must be an individual aged at least 18. Where there is no company secretary and no resident director, the law has required a contact person ordinarily resident in Kenya since 2023.
- We handle it turnkey: structure, name, articles, the beneficial ownership register, the contact person or company secretary the law requires through licensed partners in Kenya, KRA PIN for the company and its directors, eTIMS, bank preparation and accounting.
- Corporate income tax for a resident company in Kenya is 30 percent; since 2024 the same rate applies to a branch of a foreign company, and profit the branch repatriates to its head office is taxed at a further 15 percent. VAT registration is mandatory once taxable supplies reach 5 million shillings in 12 months.
- Usually, in our experience, it takes 2–4 weeks from signing the contract to a registered company with a PIN, and 1–3 months including a bank account. The timeline depends on the case, its details, the authorities and force majeure.
Your situation
Pick the situation closest to yours: a short outline of the route and the first step.
I am a foreigner and want to register a company in Kenya from scratch
We register a private company limited by shares with you as sole owner and director. You have your passport copy certified by a notary, we obtain your KRA PIN through a tax agent, and the contact person or company secretary the law requires when there is no resident director is provided through licensed partners in Kenya.
Example. A SaaS founder from Poland opened a company in Nairobi to work with local distributors; the sole owner and director lives in Europe.
Discuss this case →We need a Kenyan branch of our foreign company
We register a foreign company with BRS and obtain the certificate of compliance. We prepare notarised and translated documents of the parent company and provide the office address and the Kenya-resident local representative the law requires through licensed partners in Kenya.
Example. A logistics company from the UAE registered a Kenyan branch for a contract at the port of Mombasa and set up VAT and payroll compliance right away.
Discuss this case →We are entering East Africa and choosing a business form
We compare a private company, a branch and an LLP by liability, tax and the people required in Kenya. For most foreign founders a private company is simpler: one shareholder and one director are enough.
Example. Two partners from Ukraine and Canada weighed an LLP against a company; because an LLP needs a Kenya-resident manager, they chose a private company.
Discuss this case →We sell digital services to clients in Kenya without a local company
We check whether significant economic presence tax and a Kenyan VAT registration apply to you. Then we calculate whether it pays to stay under this regime or open a Kenyan company.
Example. An online school from Europe sold courses to Kenyan students; after the calculation the owner registered for VAT as a non-resident and postponed the company until hiring a team.
Discuss this case →We already have a Kenyan company, but filings and owners are overdue
We check the BRS register entry, file annual returns and beneficial ownership information, update director and contact person details and reconcile liabilities in iTax.
Example. The owner of a company registered in 2019 found it on the BRS list of companies the registrar believed were not carrying on business; within a few weeks the company was back in good standing.
Discuss this case →I am a Ukrainian tax resident opening a company in Kenya
We register the company and set up the Ukrainian side from the start: the CFC notification, the annual CFC report and the tax calculation under Ukrainian CFC (controlled foreign company) rules. We decide early where the company will be managed, so that it does not become tax resident somewhere you did not plan.
Example. An IT entrepreneur from Dnipro opened a Kenyan company for a project with a local telecom operator; one team handles the CFC report in Ukraine and the accounting in Kenya.
Discuss this case →Kenya company registration, turnkey: what is included
Turnkey Kenya company registration covers everything a working company needs: structure, BRS registration, tax registration with KRA, the people the law requires and preparation for the bank. You send documents and make decisions, and we do the rest.
Structure and choice of business form
- Analysis of the task: where your clients are, who manages the company, how money will flow, and whether you need a Kenyan company or a non-resident VAT registration is enough.
- Choice of form: private company, public company, LLP or branch of a foreign company.
- Sector check: for licensed activities, Kenyan sector laws and regulators may impose separate licences and conditions, including on ownership. We resolve these questions before registration and obtain licences through partners.
Registration with BRS through eCitizen
- Name search and approval: a private company name ends with Limited or Ltd, and the word Kenya at the start of a name requires a letter of no objection.
- CR1, CR2 and CR8 forms, the statement of nominal capital, articles of association or model articles.
- Form BOF1 with beneficial ownership information, filed together with the incorporation documents.
- The certificate of incorporation and an official company search.
People in Kenya the law requires
- A contact person ordinarily resident in Kenya or a company secretary, if the company has no resident director. We meet this legal requirement through licensed partners in Kenya and file the notice with the registrar.
- A company secretary is mandatory if a private company has paid-up capital of 5 million shillings or more, and in every public company.
- For a branch, a local representative resident in Kenya who is present at the office during business hours.
Address and tax registration
- Registered office: a physical address in Kenya where letters and notices are received.
- KRA PIN for directors and shareholders: for a non-resident investor KRA issues the PIN through a tax agent, and licensed partners in Kenya handle this part.
- Company registration on iTax, selection of tax obligations, onboarding to eTIMS and, if needed, VAT and employer registration.
Bank account
A foreign-owned company can open an account with a Kenyan bank, but the bank reviews the business, the source of funds and the owners and may ask for an in-person meeting. The bank makes the decision. We choose a bank that fits the company profile, prepare the business description, payment flow and source-of-funds documents, and support the application until the decision.
Doing business in Kenya: permits for foreigners
Registering a company does not by itself give the right to live and work in Kenya. A director or owner who will work in Kenya in person needs a work permit issued by the Directorate of Immigration Services through the eFNS portal; KRA, for example, issues a PIN to a foreign employee only with a valid permit. We arrange permits through partners, see business relocation and residence permits for details.
A foreign investor may obtain a Kenya Investment Authority certificate on a voluntary basis when investing at least 100,000 US dollars. It entitles the holder to the licences listed in the certificate and to permits for some employees and owners. We decide whether you need it based on your investment and hiring plan.
Company accounting in Kenya
Accounting is a mandatory part of running a Kenyan company from the first month, even with no revenue yet: KRA expects nil returns and BRS expects annual returns. The lawyers and accountants of Crystal Tax, together with partners in the country, take care of:
- bookkeeping and source documents, issuing and checking electronic invoices in eTIMS;
- monthly returns in iTax: VAT, PAYE and withholding taxes, including nil returns;
- calculation of corporate income tax instalments and the annual IT2C return;
- financial statements, and an audit through partners where it is mandatory or the bank asks for one;
- the annual return and updates of directors, shareholders and beneficial owners at BRS;
- dividend payments to non-resident owners with tax withheld and documents for their home country.
If Kenya does not fit your task, we compare it with other countries on the page company registration abroad.
After registration
- The reporting calendar and deadlines are in the reference section below; accounting for a group of companies in several countries is on the page international company accounting.
- For owners who are Ukrainian tax residents we prepare the Ukrainian CFC report.
How long Kenya company registration takes
Usually, in our experience, Kenya company registration with a KRA PIN and a contact person takes 2–4 weeks from signing the contract, and the full launch including a bank account takes 1–3 months. The timeline depends on the case, its details, the authorities and force majeure.
- Analysis and structure: 1–2 working days after a short description of the task.
- Notarised passport copies: done in your country, in our experience within a few days; documents of a corporate shareholder with translation may take longer.
- KRA PIN for foreign directors: obtained before filing for registration, because the BRS portal requires directors and shareholders to be registered on iTax.
- BRS registration: according to the BRS practice note, registering a private company itself currently takes about 1–3 days. The registrar may return the application with queries on the name or documents.
- Company tax registration and eTIMS: in our experience, a few days after registration.
- Bank account: the least predictable part, as the bank may request additional documents and a meeting with the director.
The official BRS timeframe covers only the review of a complete application. Notarisation, translations, PINs and bank checks take extra time.
Timelines get longer in predictable situations: the shareholder is a company from another country and notarised documents are needed along the whole chain; documents are not in English and require a certified translation; the activity is licensed. We name these points at the start so you can plan the launch with a buffer.
After registration the company has its own dates: monthly returns in iTax from the first month, the annual return on the anniversary of registration, financial statements within 9 months after the end of the financial year and the IT2C return within 6 months. Changes in beneficial ownership are filed with BRS within 14 days. We hand over a calendar with these dates together with the company documents.
Kenya company registration cost
We quote the cost of Kenya company registration individually: it depends on the business form, the number of participants and what you need beyond the registration itself.
- Form: private company, public company, LLP or branch of a foreign company.
- Number of directors and shareholders, their countries and documents, and whether each needs a KRA PIN.
- Whether the owner is an individual or a company, and whether notarised documents and translations are needed along the ownership chain.
- Contact person, company secretary or local representative, and the registered office in Kenya.
- VAT, eTIMS, employer registration, licences through partners.
- How many bank applications are needed and how complex the business profile is.
- Accounting and reporting in Kenya, the CFC report in Ukraine.
BRS government fees and notary costs are paid separately at official rates, and we name them in advance. Describe your task in a few sentences and we will estimate the work within a working day. If you need a detailed review of the structure, a 30-minute consultation is available for 100 euros.
Why founders trust us with Kenya company registration
Five reasons foreign founders set up business in Kenya with us.
In business since 2012
We work in 50+ jurisdictions; we know the requirements of registrars, banks and tax authorities from our own cases, and in Kenya we work together with partners in the country.
We deal with authorities, registrars and banks
Correspondence with BRS, KRA and the bank and replies to their queries are our job. From you we need documents and decisions.
We see the job through to the result
If the registrar, the tax authority or the bank sends queries, we resolve them at no extra charge.
One team for the whole structure
Company, contact person, bank account, accounting, Kenyan taxes and Ukrainian CFC reporting, with no need to find separate contractors.
Contract and confidentiality
We work under a contract, and the confidentiality terms are written into it.
How to register a company in Kenya as a foreigner: our process
Kenya company registration runs in six steps, and at each one you know what is needed from you.
- Task and structure. You describe the business, and we propose the company form, the shareholding and the tax set-up, taking your country of residence into account.
- Contract and documents. We sign the contract, you make notarised passport copies, and we collect information on shareholders and beneficial owners.
- KRA PIN and people in Kenya. We obtain PINs for directors and shareholders through a tax agent and appoint the contact person, company secretary or local representative.
- BRS registration. We file the name, CR forms, articles and BOF1 through eCitizen and obtain the certificate of incorporation or certificate of compliance.
- KRA, VAT and eTIMS. We register the company for tax, onboard it to eTIMS and, where needed, register it for VAT and as an employer.
- Bank account and accounting. We prepare the bank package and set up bookkeeping and the reporting calendar for KRA and BRS.
Documents to register a company in Kenya
To register a company in Kenya, a foreigner needs a notarised copy of the passport data page, a photo and contact details; a corporate shareholder needs a notarised certificate of incorporation from its home country.
From each director and individual shareholder
- Notarised copy of the passport data page.
- Passport-size photo.
- Occupation, email, phone number, postal and residential address.
- Documents for the KRA PIN: the tax agent appointment letter, proof of investment and a Kenya Investment Authority endorsement or a Class G investor permit, which we prepare together with partners in Kenya.
If the shareholder is a company
- Notarised certificate of incorporation from its country of registration.
- Information on ultimate beneficial owners: in Kenya these are individuals who directly or indirectly hold 10 percent or more of the shares or voting rights, appoint a majority of the directors or otherwise control the company.
For a branch of a foreign company
- Notarised certificate of incorporation and constitution of the parent company, with a certified translation for documents not in English.
- List of directors and shareholders, form BOF1, consent of the local representative.
- Registered office address and its business hours.
About the business
- Description of activities, main clients and countries, expected turnover.
- Source of the initial capital, which the bank will need.
What you receive
- Certificate of incorporation, or certificate of compliance for a branch.
- An official company search showing directors and shareholders.
- Articles, shareholding details and the beneficial ownership register filed with BRS.
- KRA PIN for the company and directors, access to iTax and eTIMS.
- A calendar of mandatory filings for the first two years.
Reference: business forms in Kenya for foreigners
Foreign founders most often choose between a private company and a branch; an LLP or a public company is needed less often. Below are the requirements under the Companies Act 2015, the LLP Act and BRS data as of 27.09.2026.
| Form | Members and management | Who is needed in Kenya | What BRS issues |
|---|---|---|---|
| Private company limited by shares | 1 to 50 shareholders, at least 1 director, at least one director must be an individual aged 18 or over | Contact person, company secretary or advocate if there is no resident director; a company secretary is mandatory with paid-up capital of 5 million shillings or more | Certificate of incorporation |
| Public limited company | At least 2 directors, shares may be offered to the public | Company secretary with a practising certificate under the Certified Public Secretaries of Kenya Act | Certificate of incorporation |
| Limited liability partnership | At least 2 partners | Manager: an individual aged 18 or over, resident in Kenya | Certificate of incorporation |
| Foreign company, branch | Foreign company, no local shareholding required | Local representative resident in Kenya, office open during the hours notified to the registrar | Certificate of compliance |
The BRS government fee for registering a private company, according to BRS practice note PN/01, is 10,750 shillings, including name reservation and the eCitizen fee. Registering a branch of a foreign company, according to note PN/07, costs 7,550 shillings. BRS fees change, so we check the current amount before filing.
All companies and LLPs keep a beneficial ownership register and file a copy with BRS; changes are filed within 14 days. Under the Companies Act, late filing of changes attracts an administrative penalty of 2,000 shillings plus 100 shillings for each day, and failure to file the register carries a fine of up to 500,000 shillings. The registrar may strike off companies that do not file.
Reference: company taxes in Kenya in 2026
A company incorporated under Kenyan law is tax resident in Kenya; a foreign company also becomes resident if its management and control are exercised in Kenya. The rates below follow the Income Tax Act and the VAT Act as in force from 1 July 2026 and KRA pages.
| Tax | Rate or rule |
|---|---|
| Corporate income tax, resident company | 30 percent |
| Corporate income tax, branch of a foreign company | 30 percent since 2024; a further 15 percent on profit repatriated to the head office |
| Dividends paid to a non-resident | 15 percent withholding, a double tax treaty may reduce the rate |
| Management and consultancy fees paid to a non-resident | 20 percent withholding |
| VAT | 16 percent, registration mandatory once taxable supplies reach 5 million shillings in 12 months |
| Turnover tax for residents | 1.5 percent of gross turnover for annual turnover above 1 million and up to 25 million shillings, with an option to opt out on application |
| Significant economic presence tax | For non-residents providing digital services to users in Kenya: 30 percent of deemed profit equal to 10 percent of turnover |
| Minimum tax | Repealed by the Finance Act 2025 |
Since 2024, expenses reduce taxable profit only if supported by electronic invoices from eTIMS, subject to the exceptions in the Tax Procedures Act. That is why every operating company needs eTIMS, even without VAT registration.
For an owner who is a Ukrainian tax resident, the profit of a Kenyan company may be taxed in Ukraine under Ukrainian CFC rules, and we take this into account when choosing the structure.
Reference: accounting and reporting for a company in Kenya
Accounting for a Kenyan company means monthly returns to KRA through iTax, electronic invoices in eTIMS and annual filings with BRS. We handle it after registration so that deadlines and data at both agencies match.
| Obligation | Deadline |
|---|---|
| PAYE for employees | By the 9th of the following month; a nil return is filed if there are no employees |
| VAT return | By the 20th of the following month |
| Corporate income tax instalments | Four instalments of 25 percent each by the 20th day of the 4th, 6th, 9th and 12th month of the year |
| Annual IT2C return | By the end of the 6th month after the end of the financial year |
| Annual return to BRS | Made up to the anniversary of registration and filed within 28 days |
| Financial statements to BRS | For a private company, within 9 months after the end of the financial period |
| Changes in beneficial owners, directors, shareholdings | Within 14 days for beneficial owners, within BRS deadlines for other events |
An audit is not mandatory for a small company with annual turnover of up to 50 million shillings and net assets of up to 20 million shillings. Banks and investors often ask for audited statements even without a mandatory audit, and we factor this into planning.
A branch of a foreign company files the financial statements of its parent company with BRS once a calendar year, together with a statutory declaration verifying the copies, and reports to KRA on the profit earned in Kenya.
How to start
Describe your task in a few sentences: what the business does, who the owners are and where the clients are. We will reply within a working day, and on a free 10-minute call we will tell you right away whether a company in Kenya suits you.
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Sources
Kenya Law — Companies Act, Cap 486, as at 27.12.2024; BRS — Practice Note PN/01 Incorporation of Companies, v2.0; BRS — Practice Note PN/07 Foreign Companies, v2.0; Kenya Law — Income Tax Act, Cap 470, as at 01.07.2026; Kenya Law — Value Added Tax Act, as at 01.07.2026; Kenya Law — Limited Liability Partnership Act, Cap 30; Kenya Law — Investment Promotion Act, Cap 485; KRA — Companies and Partnerships: filing and paying taxes; KRA — Requirements for KRA PIN registration; KRA — What is eTIMS. Checked: 27.09.2026.
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Frequently asked questions
Can a foreigner register a company in Kenya?
How long does Kenya company registration take?
Do I need to travel to Kenya to register a company?
Does a Kenyan company need a local director?
When does a Kenyan company need a company secretary?
What corporate income tax does a company in Kenya pay?
When must a company in Kenya register for VAT?
What is eTIMS and does a new company need it?
How much does Kenya company registration cost?
Do you guarantee opening a bank account in Kenya?
What filings does a company in Kenya make?
Do I need a Kenya Investment Authority certificate?
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