Choose your entry vehicle: branch vs. subsidiary
The single most consequential decision. Get it wrong and you'll restructure within 18 months — expensive and visible to regulators.
| Dimension | Branch | Subsidiary |
|---|---|---|
| Legal personality | Extension of parent — no separate identity | Separate Kenyan company |
| Liability | Parent liable for branch obligations | Limited to subsidiary's assets |
| Tax | 37.5% non-resident corporate rate | 30% resident corporate rate |
| Local representative | Required — Kenyan resident | Local director(s) required |
| Bank/contracts | Some counterparties hesitate | Treated as fully local |
| Setup time | 3–5 weeks | 1–2 weeks once documents are ready |
| Best for | Short-term regional ops, project offices | Long-term presence, local hiring/raising |
If Kenya will be more than a project office — i.e. local hiring, local sales, regulated sector — go subsidiary. The tax saving alone (7.5 percentage points) usually pays the structuring cost in year one.
The information in this guide is provided for general guidance only and is subject to change. Fees, timelines, and regulatory requirements in Kenya are updated regularly. Before acting, please confirm details with the relevant authority (KRA, eCitizen, BRS, county government, or other regulator) or speak with a qualified MyBiashara advisor. MyBiashara is not liable for decisions made solely on the basis of this content.
