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Practical analysis of Kenyan tax changes, SACCO governance and research methods. Every article is dated and reviewed when the law changes.
Ten warning signs that a deposit-taking SACCO's governance needs an independent check, each tied to a duty in the Sacco Societies Act and SASRA's regulations: capital, liquidity, loan quality, insider lending and audit.
Read the article →What a deposit-taking SACCO's written credit policy must contain under SASRA's regulations, how loans are classified by days in arrears, and the 1%–100% provisioning rates, with a worked portfolio example.
Read the article →How Kenyan employers calculate net pay in 2026, step by step: NSSF Year 4 limits, SHIF and the Housing Levy before tax, then PAYE bands and relief, with three salary examples.
Read the article →The Finance Act 2026 changes for Kenyan SMEs, with dates: the tax amnesty deadline of 31 December 2026, new eTIMS penalties, pre-populated returns, and individual returns due by 30 April from 2027.
Read the article →Ghana's VAT Act 2025 (Act 1151) took effect on 1 January 2026: the COVID levy is gone, NHIL and GETFund are charged on the same base as VAT and can be claimed as input tax, and the goods threshold is now GHS 750,000.
Read the article →Since January 2026 KRA checks the expenses in your income tax return against eTIMS invoices issued with your PIN. Which expenses are excluded, which eTIMS option suits a small business, and what to do monthly.
Read the article →SHIF replaced NHIF in October 2024. Since 27 December 2024 both SHIF and the Housing Levy reduce taxable pay. Here is what that means for every payslip.
Read the article →Since the Finance Act 2023, KRA can disallow business expenses not supported by an eTIMS invoice. A quarterly supplier check closes most of the gap.
Read the article →From February 2026 the upper earnings limit rose to KES 108,000. Employees earning above it pay KES 6,480 a month, matched by the employer.
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