Tax for Non-Profit organization; Kenya

How to register a Non-profit Organization in Kenya?

Non-profit organizations (NPOs) in Kenya are mostly registered as Non-Government Organizations (NGOs).

Other ways include registering as private company limited by guarantee, as societies or trusts.

What taxes are NPOs /NGOs required to pay in Kenya?

Note that how an NPO has been register affects its tax reporting requirements; for example an NPO (NGO) registered as a private company limited by guarantee will be required to lodge annual returns with the Registrar of Companies, which might not be case for other form of registration.

NGOs tax exemptions?

For the following tax obligations, NPOs may enjoy tax exemptions and it if applies, an NPO is advised to follow up with KRA to find out if they qualify and for application.

  • Income tax exemptions
  • Value Added Tax exemptions on social welfare services.

What are NGOs tax obligations?

NPOs are not exempted from obligation to deduct and withhold taxes in ;

  • Deduct withholding tax (WHT) on management and professional fees paid by NPOs.
  • Withhold and remit VAT on purchased taxable supplies (when appointed Withholding VAT agent)

What statutory deductions for NGOs?

NPOs could have obligations for statutory deductions for staff relating to:

  • NSSF
  • NHIF
  • NITA
  • AHL (Affordable Housing Levy)

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Jackie.W. Murage

Associate- Corporate Services

As an Associate-Corporate Services, Jackline leads client relations, helping organizations develop strong corporate strategies. She brings relevant experience in the role of helping clients develop and implement corporate goals and objectives, formulate corporate strategies around their capital resources, achieve optimal strategic mix, and sustain a healthy risks-return balance.

Jackline holds a Bachelor’s Degree in Business Management; Finance and Banking from Maasai Mara University

Diana Kiarie

Manager- Accounts and Financial Reporting

Diana serves as the Manager of Accounts and Financial Reporting and holds a Bachelor’s degree in Commerce with a specialization in Accounting from Mount Kenya University. Additionally, she possesses a diploma in Business Management from the University of Nairobi. Currently pursuing CPA
Advanced Level, Diana has over five years of experience in finance, accounting, audit, and taxation for the firm, significantly enhancing strategic financial management activities.

CPA Gitau Nahashon

Senior Managing Partner

CPA Gitau Nahashon is an accomplished finance and accounting professional with over 21 years of experience in the fields of accounting, tax, audit, advisory, corporate governance, and business consultancy. Nahashon is the founding partner of GK Nahashon & Company, a rapidly growing medium-sized audit firm located in Rosslyn, Limuru Road.

He is a member of the Institute of Certified Public Accountants of Kenya (ICPAK), Kenya Institute of Management (KIM), and the Institute of Internal Auditors Kenya Chapter (IIA). CPA Nahashon is a passionate accountant, financial analyst, tax litigant, and advisor as well as corporate finance advisor. All this emerges from his background of Bachelor of Commerce, Finance, and Accounting as well as his professional training as a Certified Public Accountant (CPA-K) coupled with his many years of hands-on experience. He is a licensed practicing auditor and consultant with the Institute of Certified Public Accountants of Kenya. He is an MS Excel enthusiast having trained several high-ranking finance professionals in financial modeling, forecasting, and reporting using sophisticated Excel functions and formulae.

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