Clay&AssociatesAdvocates

Insights

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Analysis and commentary on Kenyan law as it is practised: corporate, IP, regulatory, disputes and the industries we serve. Written by the advocates who do the work.

Kenyan lender reviewing a security right registration on a laptop at the E-Collateral RegistryCorporate & CommercialRegistering and Enforcing a Security Interest at Kenya’s Collateral RegistryCreating a security right over a Kenyan business's inventory or equipment is only half the transaction. Whether that…16 Sep 2026Kenyan shopkeeper surrounded by stocked inventory shelves, representing movable assets that can secure business creditCorporate & CommercialMovable Property Security Rights in Kenya: How the 2017 Act Changed Asset-Based LendingA Kenyan business does not need land or a building to borrow against. Since 2017, inventory, receivables, equipment,…16 Sep 2026Kenyan self-employed professional reviewing Affordable Housing Levy compliance and remittance obligationsCorporate & CommercialAffordable Housing Levy Compliance in Kenya: Deduction, Remittance, and PenaltiesKnowing that the Affordable Housing Levy applies is only half the compliance problem. The Affordable Housing Act, 2024…16 Sep 2026Modern residential apartment towers under construction in Nairobi, representing Kenya's Affordable Housing programmeCorporate & CommercialKenya’s Affordable Housing Levy: The Legal Basis, Rate, and Who Must PayEvery payslip in Kenya now carries a 1.5% deduction that did not exist before 2024, and every employer…16 Sep 2026Kenyan compliance professional representing non-resident registration under the SEP Tax regulationsCorporate & CommercialKenya’s Draft SEP Tax Regulations: Registration, Bank Agency Notices, and What Isn’t Settled YetA non-resident digital business that now owes Kenya's Significant Economic Presence Tax cannot simply wait to be assessed.…16 Sep 2026African business professional on a video call with his laptop in a modern office, representing non-resident digital businesses engaging Kenyan usersCorporate & CommercialKenya’s Significant Economic Presence Tax: What Non-Resident Digital Businesses Now OweSince 27 December 2024, a non-resident business with no physical presence in Kenya can owe Kenyan income tax…16 Sep 2026African professional reviewing tax documents on a tablet in a modern office, representing income tax deduction compliance under Kenya's eTIMS rulesCorporate & CommercialNo eTIMS Invoice, No Deduction: Kenya’s Income Tax Rule ExplainedA business can pay a supplier, hold a legitimate receipt, and still lose the tax deduction for that…16 Sep 2026Kenyan shopkeeper using her phone at her shop counter, representing small business compliance with eTIMS electronic tax invoicingCorporate & CommercialKenya’s Mandatory eTIMS Invoicing: What Every Business Must KnowSince September 2023, Kenya has required "every person who carries on business" to issue tax invoices through an…16 Sep 2026African professional reviewing reports and documents at her desk, representing NCPWD reporting and tax deduction compliance under Kenya's PWD ActCorporate & CommercialNCPWD Reporting and Tax Deductions Under Kenya’s Persons with Disabilities Act, 2025: A Compliance Guide for EmployersAlongside the employment quota and reasonable accommodation duty in Kenya's Persons with Disabilities Act, 2025, the Act creates…16 Sep 2026 Talk to usNot sure where to start?Tell us what you need and we will point you to the right person.Get in touch