How to Start a Wholesale Shop Business in Kenya: Capital, Stock Categories, Margin Math, Credit Terms and the Operational Discipline That Survives Slim Margins
The Kenyan wholesale shop runs on thin margins and fierce stock turnover. This guide breaks down the capital required to start, supplier sourcing, the stock category mix, the realistic margin math, the cash conversion cycle and the operational discipline that separates a profitable wholesale shop from one that quietly bleeds cash.
KRA Tax Amnesty 2026 in Kenya: How the December Deadline Works, What Penalties Are Waived and How to Apply on iTax
The Finance Bill 2026 extended Kenya's tax amnesty to 31 December 2026. Penalties and interest accumulated up to 31 December 2025 are waived in full once the principal tax is paid. This article explains who qualifies, how to apply on iTax, and the trade-offs for diaspora landlords and SMEs.
Significant Economic Presence Tax in Kenya 2026: How the 3% SEP Levy Replaced the Digital Service Tax and What It Means for Cross-Border Platforms
The Significant Economic Presence (SEP) Tax replaced Kenya's Digital Service Tax from 27 December 2024 and was widened by the Finance Act, 2025. At an effective rate of 3 per cent on gross Kenyan earnings, it now applies to nearly all non-resident digital, AI and data-monetisation services consumed in Kenya.
Kenya Rental Income Tax 2026: Why the Rate Rose to 10% and How Resident and Diaspora Landlords Should Respond
The Finance Bill 2026 increases the residential rental income tax rate from 7.5% to 10% of gross rent. The Bill also introduces a 30% withholding tax on rent paid to non-resident persons. Diaspora landlords face a meaningfully different tax bill in 2026/27 and should review their property holding structures.
Capital Gains Tax on Share Sales by Non-Residents in Kenya 2026: How the Finance Bill Reshapes Cross-Border Equity Deals
The Finance Bill 2026 widens the scope of capital gains tax to include the alienation of shares by non-residents where the underlying value derives from Kenya, or where the transaction results in a change of group membership of a Kenyan-resident company. The change has significant implications for diaspora investors and cross-border deal structures.
Kenya Finance Bill 2026 Mobile Money VAT: How the 16% Tax on M-Pesa, Airtel Money and Pesapal Will Hit Consumers and the Diaspora
The National Treasury wants to apply 16% Value Added Tax to fees charged by M-Pesa, Airtel Money, Pesapal, Kenswitch and dozens of other payment platforms. Although the levy targets platform operators, industry watchers expect higher costs to filter down to consumers, including diaspora Kenyans who send money home.
KRA in 2025/26: The KSh2.97 Trillion Target, eTIMS Enforcement, and What It All Means for Diaspora Kenyans
By March 2026, KRA had collected KSh2.038 trillion at a 96.1% performance rate against target and a 11.4% year-on-year growth. The full-year target sits at KSh2.97 trillion. The eTIMS rollout, the Significant Economic Presence tax, and tougher non-resident rules reshape compliance for diaspora Kenyans.
NTSA Vehicle Import for Diaspora Returnees in 2026: A Step-By-Step Guide to Importing Your Car, Paying Duty, and Registering Through eCitizen
How diaspora returnees can import a vehicle in 2026: the 8-year age rule, RHD requirement, JEVIC inspection, duty computation, and the eCitizen registration workflow.
KRA eTIMS in 2026: Why Every Diaspora-Owned Business in Kenya Needs an Electronic Invoice System and How to Set One Up From Abroad
KRA's eTIMS now governs every B2B and B2C invoice in Kenya. A diaspora business owner's guide to compliance, the right device or app, common pitfalls, and the penalty regime.