Tax

Our Tax Services

Our tax practice is the largest in Kenya with over 90 professional staff including five partners, who are able to combine their in-depth understanding of local business, social, cultural and economic issues with their deep functional and industry knowledge. We provide innovative business advisory and consulting services to public and private sector clients across a range of sectors. 

Our approach to delivery of services involves developing deep expertise and understanding of the industries in which our clients operate. We deliver cutting edge tax solutions to many of Kenya’s most prestigious companies, as well as top-tier multi-national companies and individuals. We are a “one stop shop” when it comes to tax services. We are one of very few practices in Kenya that handles all matters and aspects of a tax practice, both domestic and foreign.

The Kenyan tax system features corporate and personal income tax, value added tax on goods and services, customs and excise duties, and stamp duty. There are also a number of statutory levies and social security payments. Taxes are collected by self-assessment and by withholding tax on payments to residents and non-residents. Employers are obliged to withhold and account for income tax on employee remuneration and benefits (the PAYE system). Penalties and interest on non-compliance and late payment of taxes are onerous, and the Kenya Revenue Authority conducts regular audits and investigations of taxpayers.

Tax Consulting and Solutions (TCS) 

Tax, legal and regulatory developments increasingly impact upon the operations of multinationals. Identifying and adapting to these changes are critical to growth and success.

PwC's corporate and international tax group has extensive experience in domestic and international tax planning and can help you to structure your business to achieve tax efficiency.

How can we assist?

  • Tax Controversy and Dispute Resolution 
    • (Tax Appeals Tribunal, Alternative Dispute Resolution)
  •  Merger and Acquisitions 
    • Structuring investments, operating entities and transactions 
  • National Tax services (Capital Gains tax, Income Tax, tax incentives , exemptions)
  • Sector Specific Tax (Extractive sector, financial services etc.) 

Tax Reporting and Strategy (TRS)

  • Preparation, review  and filing of tax computations 
  • Tax health checks 
  • Monthly Withholding tax filing 
  • KRA audit and review suppor

Indirect Taxes – Planning and Compliance (ITX)

  • VAT reviews and planning 
  • VAT compliance assurance reviews 
  • Lobbying 

Indirect Taxes – Customs and Excise (ITX)

  • Excise duty compliance support 
  • Customs duty compliance support
  • Offering training on Customs and Excise matters
  • Tariff classification advisory
  • Advice on Rules of Origin (ROOs)
  • Customs Post Clearance Audit (PCA) support 
  • Customs and Excise duty tax planning on set up of business in Kenya
  • Customs and Excise tax controversy and dispute resolution (Alternative Dispute Resolution - ADR, Tax Appeals Tribunal - TAT, East African Community Customs Directorate/ Court of Justice)
  • Supply chain planning for Customs (under Value Chain Transformation)
  • Compliance support under Customs duty exemption schemes
  • General Customs and Excise tax advisory (ad hoc)

Indirect Taxes – Customs and Excise (ITX)

  • Excise duty compliance support 
  • Customs duty compliance support
  • Offering training on Customs and Excise matters
  • Tariff classification advisory
  • Advice on Rules of Origin (ROOs)
  • Customs Post Clearance Audit (PCA) support 
  • Customs and Excise duty tax planning on set up of business in Kenya
  • Customs and Excise tax controversy and dispute resolution (Alternative Dispute Resolution - ADR, Tax Appeals Tribunal - TAT, East African Community Customs Directorate/ Court of Justice)
  • Supply chain planning for Customs (under Value Chain Transformation)
  • Compliance support under Customs duty exemption schemes
  • General Customs and Excise tax advisory (ad hoc)

Reward & Remuneration

All employee reward: we help companies develop structures and schemes for pay and benefits that are competitive, tax compliant, tax efficient and appreciated by their employees.

Executive compensation: we help companies to design pay arrangements for senior executives. We help ensure their pay deals are aligned to the business strategy and help communicate with remuneration committees and shareholders.

Taxation of employer-provided beneÞts: increasingly, employers are keen to ensure that where “fringe benefits” (such as life insurance, meals, staff loans, per diems etc.) are available to their employees, these are accurately reviewed and accounted for in accordance with the tax legislation. We therefore assist companies in this by providing an “independent voice” in order to avoid unexpected tax leakages, deal with KRA enquiries and help draft policies to cover the provision of staff benefits and expenses.