difference between paye and withholding tax kenya 2025 – ushuru

PAYE vs Withholding Tax in Kenya – What’s the Difference? (2025 Guide)

💡 Introduction Kenya has two major tax deduction systems that often confuse taxpayers:PAYE (Pay As You Earn) and Withholding Tax (WHT). Although both involve deducting tax before paying someone, they apply to different types of income, follow different rules, and have different rates. Understanding the difference can save you from penalties, audits, and misclassification — […]

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tax obligations for landlords & tenants – kenya 2025 guide

Tax Obligations for Landlords & Tenants in Kenya (2025 Complete Guide)

💡 Introduction Kenya’s real estate sector has undergone major tax changes in the last three years — especially with the introduction of eTIMS reporting, updated rental income tax structures, and KRA’s new rental management platform (eRITS). Today, both landlords and tenants have tax responsibilities that didn’t exist a few years ago. Whether you’re renting out

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tax obligations when starting a business – kenya 2025 guide

Tax Obligations When Starting a Business in Kenya (2025 Beginner-Friendly Guide)

💡 Introduction Starting a business in Kenya is exciting — but if you don’t understand your tax obligations from day one, you risk penalties, blocked PINs, and KRA compliance issues before your company even becomes profitable. Whether you’re launching a side hustle, SME, online business, shop, restaurant, freelance service, or a fully incorporated limited company,

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top 10 tax mistakes kenyan smes make – 2025 guide

Top 10 Tax Mistakes Kenyan SMEs Make (And How to Avoid Them) – 2025 Ultimate Guide

💡 Introduction Running a business in Kenya is tough — taxes shouldn’t make it harder. Yet every year, thousands of Kenyan SMEs lose money, face penalties, or get flagged for audits, not because they’re intentionally non-compliant…but because they simply don’t know the rules. This guide breaks down the top 10 tax mistakes Kenyan SMEs make,

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Can You Claim VAT on Motor Vehicles? Kenya 2025 Guide

Can You Claim VAT on Motor Vehicles in Kenya? (2025 Complete Guide for Businesses)

💡 Introduction VAT treatment of motor vehicles is one of the most confusing tax areas in Kenya, especially after the rollout of eTIMS, VAT Auto-Populated Returns, and tighter enforcement under Finance Act 2025. Whether your business uses a pickup, double cab, van, motorcycle, delivery truck, SUV, or even company car, the question is the same:

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how to file nil returns on itax – kenya 2025

How to File Nil Returns on iTax in Kenya (2025 Step-by-Step Guide)

💡 Introduction Every year between January 1st and June 30th, millions of Kenyans rush to file their income tax returns — including those who did not earn any taxable income during the year. Whether you’re a student, unemployed Kenyan, new graduate, non-working spouse, or even an employed Kenyan whose employer did not upload a P9,

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Why KRA Is Rejecting Your TCC – 2025 Guide

Why You’re Not Getting Your KRA Tax Compliance Certificate (TCC) — 2025 Guide

💡 Introduction A Tax Compliance Certificate (TCC) is one of the most requested documents in Kenya — whether you’re applying for a job, tendering for government work, registering a business, or applying for financing. Yet thousands of taxpayers in 2025 report the same problem: “KRA keeps rejecting my TCC application… and I don’t know why.”

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how to file paye for household staff – kenya 2025 guide

How to File PAYE for Household Staff in Kenya (2025 Step-by-Step Guide)

💡 Introduction If you employ household staff in Kenya — a nanny, house manager, cook, gardener, caregiver, personal driver, or security guard — you may be legally required to deduct and remit PAYE (Pay As You Earn) every month. Under the Income Tax Act (Cap. 470) and Tax Procedures Act (Cap. 469B), household employers have

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kra tax penalties & interest explained – kenya 2025 guide

KRA Tax Penalties and Interest Explained (2025 Guide for Kenyan Taxpayers)

💡 Introduction Kenya’s tax landscape has changed drastically in the last few years — especially with eTIMS, auto-populated VAT returns, and Finance Act 2025 tightening compliance rules. And here’s the truth: KRA penalties are now easier to trigger, harder to reverse, and costlier than ever before. Whether you’re an individual, SME owner, employer, or a

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how to reconcile etims and autopopulated vat return

How to Reconcile eTIMS and Auto-Populated VAT Returns in Kenya (2025 Practical Guide)

💡 Introduction Since the rollout of eTIMS and the Auto-Populated VAT Return in 2024, VAT reconciliation has become one of the most critical compliance tasks for Kenyan businesses. In 2025, the Kenya Revenue Authority (KRA) uses data matching between eTIMS and iTax to automatically verify every sale and purchase declared in VAT returns. This guide

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