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Insights

From the firm.

Our values — Efficient, Sound, Innovative — and commentary on Kenyan commercial law from ZMS Advocates LLP.

Our values

Efficient. Sound. Innovative.

From the practice

Legal commentary

Banking & Finance

Beyond Licensing: CBK's 2026 Non-Deposit Taking Credit Providers Regulations

The Central Bank of Kenya (Non-Deposit Taking Credit Providers) Regulations, 2026, published as Legal Notice No. 191 on 29 September 2026, replace the narrower Digital Credit Providers Regulations, 2022 with a wider supervisory framework for non-deposit-taking credit businesses.

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September 2026 · Banking & Finance

CBK has joined the chat on the AI governance conversation

CBK has published draft AI guidance for the banking sector. Even as soft law, it may reshape procurement, contracts and compliance for banks, fintechs, vendors and virtual asset businesses.

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September 2026 · Banking & Finance

Guaranteed a Loan and the Bank Is Calling? What Guarantors in Kenya Need to Know

A friend or relative asked you to sign. Now the bank wants payment from you. Here is what a guarantee really means, what to check before you sign, and what rights you still have when demand letters start arriving.

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September 2026

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June 2026 · Corporate & Commercial

What the Business Laws (Amendment) Act 2024 Means for Kenyan Companies

The Business Laws (Amendment) Act, 2024 introduced changes to company registration procedures, annual return obligations and beneficial ownership disclosure. Here is what operating companies need to know.

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February 2026 · Tax & Property

Stamp Duty 101

Stamp duty in Kenya is a tax charged on legal documents when transferring property, shares, or certain rights. It is usually paid by the buyer and must be settled before registration of property or completion of the transaction. Rates vary depending on the type and location of the property (for example, urban vs. agricultural land), and some transactions, like transfers between spouses or to charitable organizations, may qualify for exemptions or reliefs. Proper assessment and timely payment of stamp duty are essential to ensure the validity and enforceability of the transaction documents.

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