Limited Liability PartnershipKenya
What it takes to form, own and run a limited liability partnership in Kenya, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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It is meant to give the partners protection from liability since it is a separate legal entity
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A limited Liability Partnership is required, during its lifetime to have at least 2 partners.
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A limited liability partnership shall have at least one manager who is a natural person who has attained the age of eighteen years and who is resident in Kenya.
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(a) the name of that partnership; (b) the general nature of the proposed business of that partnership; (c) the proposed registered office of that partnership;
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Required
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 1 · one must live there · individuals only
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A limited liability partnership shall have at least one manager who is a natural person who has attained the age of eighteen years and who is resident in Kenya.
- Shareholders
- Does not apply
- Members
- At least 2
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A limited Liability Partnership is required, during its lifetime to have at least 2 partners.
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- KES 2,000
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Declaration of solvency or insolvency Kshs 2,000
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Limited Liability Partnership are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Limited Liability Partnership.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Not in our records
How this type is taxed is not in our records. A partnership or sole trader is often taxed through its owners; incp.pro does not assume it.
- CFC rules in Kenya
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Limited Liability Partnership.
Every business in Kenya
VAT
- The tax
- Value Added Tax (VAT)
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VAT is an indirect tax that is paid by the person who consumes taxable goods and taxable services supplied in Kenya and/or imported into Kenya.
- Standard rate
- 16%
The 8% rate that applied to certain petroleum products was deleted by the Finance Act, 2023, leaving the 16% general rate and the 0% zero rate.
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There are two (2) tax rates:- 16% (General rate) – this rate applies to all taxable goods and taxable services other than zero-rated supplies.
- Other rates
- 0% Specific supplies listed in the Second Schedule to the VAT Act, 2013 (zero-rated supplies)
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0% (Zero-rate) – this rate applies to specific supplies listed in the Second Schedule to the VAT Act, 2013.
- Registration threshold
- KES 5,000,000
taxable goods and taxable services supplied; in a year
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Any person supplying or who expects to supply taxable goods and taxable services with a value of Kshs 5 Million or more in a year is required to register for VAT.
- A foreign company
- Registers from its first taxable supply
A non-resident making supplies in Kenya over the internet, an electronic network or a digital marketplace must register whether or not the taxable supplies meet the KES 5 million threshold, under a simplified registration and filing system; KRA's page names no representative requirement.
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Non-resident persons making supplies in Kenya over the internet or an electronic network or through a digital marketplace are required to register for VAT whether or not the taxable supplies meet the annual turnover threshold of KES 5 million.
- Returns filed
- Monthly
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VAT is due on or before the 20 th day of the following month. This includes both the return and payment.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
1 service names Kenya on its own list: Stripe. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Limited liability partnershipDerived our grouping, the same words in every country
- Name in law
- Limited Liability Partnership
- Identifier
- KE-LLPA form ISO 20275 does not list.