ChebetLaw

Business Laws Amendment Act 2024

Background The Business Laws Amendment Bill 2024 became law in Kenya on 27 December 2024, after having been signed into law (assented) by the President of Kenya on 11 December 2024. The Act can be accessed here TheBusinessLaws_Amendment_Act_No.20of2024.pdf In our assessment, the Act’s primary focus is to introduce the regulation of all previously unregulated financiers in Kenya’s financial services sector. Previously, with the exception of digital lenders, non-deposit taking financiers were largely not regulated. By doing so, it appears that Kenya, currently in FATF’s Grey List, is looking to assuage its international financial position as…
Kenya’s Newly Introduced Electronic Travel Authorization For Foreign Nationals

During Kenya’s 2023 ‘Jamhuri Day’ celebrations, held annually on 12 December marking the country’s attainment of independence from Britain and becoming a republic, the President HE William Ruto announced that Kenya was going to be a visa-free country for ALL foreigners from 1st January 2024. Following this pronouncement, the Cabinet Secretary for Interior and National Administration published on 2nd January 2024 the Kenya Citizenship and Immigration (Amendment) Regulations, 2023 (“ETA Regulations”) amending the immigration regulations, the Kenya Citizenship and Immigration Regulations, 2012. The ETA Regulations have abolished the requirement for foreign nationals -except foreign nationals…
Capital Gains Tax in Kenya: What it is charged on, How it is calculated and Who pays it

Introduction Capital Gains Tax (CGT) was introduced in Kenya in 1975 but was later suspended in June 1985. The tax was subsequently reintroduced by the Finance Act of 2014 which amended the Eight Schedule of the Income Tax Act cap 470 Laws of Kenya (Income Tax Act), with effect from 1st January 2015 at the rate of 5% of the net gain/profit. Most recently, an amendment to the Income Tax Act via the Finance Act of 2022 increased the rate of CGT to 15%, effective 1st January 2023. The net effect of this amendment is…
Taxation of ESOPs in Kenya: Changes introduced by the Finance Act 2022

Employee Share Ownership Plans (ESOPs), also often referred to as employee share schemes, are a type of equity compensation granted by companies to their employees giving employees a right to purchase the company’s shares at a specified price for a specified period. ESOPs are becoming a more common form of remuneration, particularly for start-up companies wishing to attract high calibre of human capital without high revenue ‘leakages’ that normally go hand in hand with good talent, and which young companies can ill afford in their early years. As a long- term incentive framework, ESOPs works…
Revisiting the test for Industrial Design Infringement in Kenya: The Judgment of the Industrial Property Tribunal in Kenrub Limited Versus Metro-Polykenya Limited

Kenya offers statutory protection of intellectual property rights primarily under two laws: the Industrial Property Act (“IPA”), the Copyright Act and the Trade Marks Act. In respect of industrial designs (“IDs”), the IPA sets out the criteria for registration and consequent protection as follows at section 84(1)the IPA: “an industrial design means any composition of lines or colours or any three dimensional form, whether or not associated with lines or colours: Provided that such composition or form gives a special appearance to the product of industry or handicraft and can serve as a pattern for…
Customs Watch: New Mandatory Recordation of Imports into Kenya with Anti Counterfeit Authority

The Anti Counterfeit Authority (ACA) has been working to operationalise section 34B of the Anti Counterfeit Act 2008 (the Act) and the more recent implementation framework introduced by the Anti Counterfeit Recordation Regulations 2021 (Recordation Regulations). By newspaper notice on 26th April 2022, the ACA has set the deadline for compliance with the Act and Regulations as 01 July 2022. From that date, it will be mandatory for imports into Kenya bearing intellectual property rights (IPRs) such as trademarks to be recorded (a form of license) with the ACA. In essence, it is an offence…
Kenya Data Protection: New mandatory registration for businesses

The publication in the Kenya Gazette of the Data Protection (Registration of Data Controllers and Data Processors) Regulations 2021 (via Legal Notice no. 265) implemented section 18 of the Data Protection Act 2019 which provides for mandatory registration of data controllers and processors by the Data Protection Commissioner, DPC. Mandatory registration will now commence on 14th July 2022. In summary: All persons and entities that process personal data (as controllers or as processors) are now required to register with the DPC except those with annual turnover or revenue below KES million and less than ten…
Nairobi Blocks Maps and Block Boundaries of the Nairobi Land Registration Unit under Land Registration (Registration Units) Order 2017
Our contribution to Country Index

Schutz Marken Dienst GmbH (SMD) Group’s Country Index provides trademark related details for almost every country in the world. The Country Index provides information such as general trade mark regulations, trademark use requirements, grace period for trademark renewals, and trademark licensing. Read our contribution to the Country Index on Kenya here