Limited PartnershipKenya
What it takes to form, own and run a limited 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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The General Partner has an unlimited liability while the liability of the Limited partner could be to the extent of their capital contribution.
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The LP requires at least one General Partner and One Limited Partner to be registered
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(c) the name of each proposed limited partner and the amount of capital contribution made by the partner to the partnership;
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Partnerships do not pay corporation tax. Partnership income is declared through the partnership return.
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 required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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The LP requires at least one General Partner and One Limited Partner to be registered
- A local company secretary
- Does not apply
- A local registered agent
- Not required
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A limited partnership shall establish and maintain a registered office to which communications may be delivered or addressed.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Limited Partnership.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Limited 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 Partnership.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners+1 regime
Partnerships do not pay corporation tax; partners are taxed on their share of profit.
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Partnerships do not pay corporation tax. Partnership income is declared through the partnership return.
Special regimes that may apply
- Export Processing Zone enterprise corporation tax exemption free zone · 100% exempt
Export Processing Zone enterprises which do not engage in any commercial activities Income Tax Act (Cap. 470) as administered by the Kenya Revenue Authority, read with the Export Processing Zones Act
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Kenya
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- The registration may be cancelled on application: all the partners (or, if dissolved, all the former partners) must agree, the application is signed by the general partner(s) or an authorised person, and the Registrar cancels after publishing a cancellation-of-registration warning notice with a three-month period to show cause (Partnerships Act 2012, Fifth Schedule para 7). The Registrar may also cancel on the grounds in para 8, for example dissolution.
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7. Power to cancel the registration of limited partnership on application by partners (1) The Registrar may cancel the registration of a limited partnership if— (a) an application for cancellation has been lodged with the Registrar;
- Statutory fee
- Not in our records
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 partnershipDerived our grouping, the same words in every country
- Name in law
- Limited Partnership
- Identifier
- KE-LIMITED-PARTNERSHIPA form ISO 20275 does not list.