Certified Audit, KRA Tax Advisory & BPO Practice

Strategic Tax Advisory & Governance

Partnering with Kenyan enterprises, SMEs, non-profits, and financial institutions to unlock sustainable growth through 100% KRA iTax compliance, eTIMS integration, outsourced accounting, and rigorous audit defense.

2026 Regulatory Focus

Finance Act 2026 & KRA Tax Dispute Defense

Proactive tax health checks, KRA audit representation, Tax Appeals Tribunal (TAT) objection support, and full corporate tax optimization for Kenyan organizations.

100%
iTax & eTIMS Alignment
Sec 17(2)
6-Month Input VAT Guard
10+
Years Experience
50+
Businesses Supported
100%
KRA Compliance
Nairobi
Serving All Kenya & East Africa
Multidisciplinary Practice Lines

Comprehensive Tax, Audit & Advisory Services

Structured around six specialized practice pillars to help dynamic Kenyan businesses navigate statutory complexity and unlock growth.

Pillar 01 • Tax

Compliance & Tax Advisory

Strategic corporate and personal tax planning, KRA compliance health checks, and Tax Appeals Tribunal (TAT) representation.

  • Corporate Income Tax (IT2C), VAT (16%) & WHT
  • KRA Audit Defense, Objections & Waiver Applications
  • Transfer Pricing & Cross-Border Tax Structuring
Request Tax Advisory Proposal →
Pillar 02 • BPO

Accounting & Bookkeeping (BPO)

Outsourced finance department solutions, monthly management accounts, and IFRS-compliant financial statements.

  • Full-Cycle Cloud Bookkeeping & General Ledger
  • IFRS Financial Statements & Audit Preparation
  • Monthly Cash Flow, Budgeting & CFO Reporting
Explore Outsourced Accounting →
Pillar 03 • Digital Tax

eTIMS Integration & VAT Guard

Seamless KRA eTIMS onboarding, ERP/POS API integration, and monthly Section 17(2) Input VAT reconciliation.

  • KRA eTIMS Client, Online Portal & VSCU/OSCU Setup
  • 6-Month Input VAT Expiry Tracking & Validation
  • Expense Deductibility Verification for Corporate Tax
Book eTIMS Onboarding →
Pillar 04 • Assurance

Assurance, Audit & Governance

Independent internal control reviews, statutory audit readiness, fraud risk assessments, and board governance frameworks.

  • Statutory Audit Readiness & Assurance Support
  • Internal Controls, Risk & Forensic Reviews
  • Company Incorporation, CR12 & Secretarial Returns
Strengthen Governance →
Pillar 05 • Payroll

Payroll Administration & HR Tax

End-to-end monthly payroll processing, statutory remittances (PAYE, SHIF, NSSF, Housing Levy), and P9A tax certificates.

  • 2026 PAYE Bands, SHIF (2.75%), NSSF Tier I & II, AHL (1.5%)
  • Net-to-Gross Executive Compensation Structuring
  • Monthly iTax By-9th Remittance & Employee Payslips
Open 2026 Payroll Calculator →
Pillar 06 • Advisory

Deal & Business Advisory

Transaction tax due diligence, corporate restructuring, financial modeling, and business valuations for growing enterprises.

  • Tax & Financial Due Diligence for M&A / Investors
  • Business Valuation, Cash Flow & Capital Raising Models
  • Turnaround Strategy & Working Capital Optimization
Speak With an Advisor →
Sector-Specific Expertise

Industries We Serve Across Kenya

Every sector faces distinct KRA statutory rules, VAT exemptions, and reporting standards. We tailor our tax and accounting architecture to your industry.

Request Sector Consultation

Corporate & Trading Organizations

Import/export VAT, customs & excise alignment, high-volume eTIMS ERP integration, and corporate income tax optimization for distributors and manufacturers.

16% VAT & WH-VAT eTIMS OSCU/VSCU IT2C Corporate Tax

Financial Institutions, SACCOs & Fintech

Specialized compliance for credit providers, SACCOs, and microfinance firms covering Excise Duty on financial fees, IFRS 9 provisioning, and Withholding Tax.

Excise Duty (20%) IFRS 9 / S1 & S2 WHT on Interest

Not-For-Profit Organizations (PBOs & NGOs)

Navigating the Public Benefit Organizations (PBO) Act tax exemption framework, donor project audits, grant accounting, and staff payroll compliance.

PBO Tax Exemption Grant Audits Expatriate PAYE

Real Estate, Construction & Developers

Monthly Rental Income (7.5% MRI) filings, Capital Gains Tax (15% CGT) structuring, contractor Withholding Tax (3%), and project cost accounting.

7.5% MRI Returns 15% Capital Gains 3% Contractor WHT

Startups, SMEs & Digital Enterprises

Foundational tax registration, evaluating Turnover Tax (3% TOT) vs. Corporate Tax, outsourced bookkeeping, and investor-ready financial statements.

3% TOT vs 30% Corp Outsourced CFO Payroll Setup

Healthcare, Hospitality & Professional Firms

Exempt vs. taxable supply VAT apportionment, consultant Withholding Tax (5%), Tourism/Catering levy compliance, and locum/shift payroll management.

VAT Apportionment 5% Professional WHT SHIF & NSSF
The Leocap Difference

Why Dynamic Organizations Choose Leocap

Combining big-firm technical rigor with agile, partner-led responsiveness for Kenyan businesses.

Technical Precision

Deep mastery of the Kenya Income Tax Act, VAT Act 2013, Tax Procedures Act, and IFRS standards.

Tech-Driven Culture

Cloud client portal, live statutory calculators, and automated eTIMS & VAT reconciliation workflows.

Audit-Ready Defense

Every return and ledger is prepared to withstand KRA iTax cross-matching and Tax Appeals Tribunal scrutiny.

Partner-Led Advisory

Direct access to senior tax and accounting advisors who understand your commercial realities.

Thought Leadership & Case Law

KRA Tax Insights, TAT Rulings & Compliance Guides

Stay ahead of Finance Act reforms, Tax Appeals Tribunal (TAT) precedents, eTIMS mandates, and monthly statutory deadlines.

Featured Regulatory & Tax Appeals Tribunal (TAT) Briefs

TAT & High Court Precedent • Input VAT

What Landmark TAT Decisions Mean for Input VAT Claims & the 6-Month Statutory Window

How Kenyan courts evaluate Input VAT documentation, why supplier non-compliance alone cannot void verified eTIMS/fiscal claims, and the strict Section 17(2) 6-month timer.

Read Legal & Tax Analysis →
KRA Mandate • Corporate Income Tax

eTIMS Expense Deductibility Rules: Protecting Your Corporate Tax (IT2C) Deductions in 2026

Under Section 16(1)(w) of the Income Tax Act, non-eTIMS supported business expenses risk 30% corporate tax disallowance. Here is the compliance checklist for finance teams.

Read Compliance Checklist →
2026 Tax Regulations • Cross-Border & Payroll

2026 Statutory Payroll & Tax Shifts: SHIF (2.75%), Housing Levy Relief & Digital Tax Rules

Practical breakdown of allowable tax deductions for SHIF and Affordable Housing Levy, NSSF Tier II limits, and Significant Economic Presence (SEP) regulations.

Read Executive Summary →

Latest Compliance Advisories & Visual Guides

How We Engage

Transparent 4-Step Client Onboarding

Structured, milestone-driven engagement designed for clarity and zero compliance surprises.

01

Diagnostic Review

We conduct an initial iTax, eTIMS, and accounting health check to map your obligations and exposure.

02

Scope & Proposal

You receive a clear engagement letter defining deliverables, statutory calendar SLAs, and transparent fees.

03

System Onboarding

We set up your cloud client portal, eTIMS invoicing workflows, and monthly accounting/payroll schedules.

04

Continuous Advisory

Monthly statutory filings before the 9th and 20th, quarterly tax reviews, and year-end audit completion.

Connect With Our Partners

Let's solve your tax, audit & compliance challenges.

Whether you require KRA tax dispute representation, eTIMS integration, outsourced accounting & payroll (BPO), or statutory audit support, speak with our Nairobi advisory desk today.

Direct Advisory Line

+254 722 221 502

Email Desk

consult@leocapinvest.co.ke

Headquarters

Nairobi, Kenya (Serving East Africa)

Book a Consultation

Ask Tax Desk

Leocap Consultancy

Corporate Profile & Technical Capabilities

Leocap Consultancy is a premier financial and tax advisory firm based in Nairobi, Kenya, providing full accounting cycle services, book keeping, financial management, audit and tax services.

Contact: consult@leocapinvest.co.ke | Nairobi, Kenya