Bill of Quantities (Kenya)
BILL OF QUANTITIES
PROJECT: [Project Title] LOCATION: [Project Location] EMPLOYER: [Employer Name] (KRA PIN: [Employer KRA PIN]) QUANTITY SURVEYOR: [Quantity Surveyor Name] DATE OF ISSUE: [BoQ Date] CONTRACTOR / TENDERER: [Contractor Name]
[Currency Note]. All quantities are approximate and subject to remeasurement on completion unless a lump-sum contract applies. This Bill of Quantities is prepared in accordance with the Board of Registration of Architects and Quantity Surveyors (BORAQS) standards under the Architects and Quantity Surveyors Act (Cap. 525).
Contract Particulars
Contract Type: [Contract Type] Contract Duration: [Contract Duration] weeks Defects Liability Period: [Defects Liability Period] months Measurement Standard: [Measurement Standard]
Section P — Preliminaries
Preliminaries cover contractor's on-site establishment costs, supervision, site offices, temporary works, insurance, and statutory fees payable to the National Construction Authority and county government of the project location.
Preliminaries Total (KES): [Preliminaries Amount] Provisional Sums Total (KES): [Provisional Sum Amount]
Summary of Work Sections
Section A — Substructure (foundations, ground slabs): KES [Substructure Amount] Section B — Superstructure (frame, floors, roof): KES [Superstructure Amount] Section C — Finishes (plaster, tiles, painting): KES [Finishes Amount] Section D — Mechanical / plumbing services: KES [Mechanical Amount] Section E — Electrical / ELV services: KES [Electrical Amount] Section F — External works (drainage, paving, landscaping): KES [External Works Amount]
Tender Summary
Total Tender Sum (excluding VAT): KES [Total Tender Sum] VAT @ 16% (Value Added Tax Act, 2013): KES [VAT Amount] Grand Total Inclusive of VAT: KES [Grand Total]
The Contractor's NCA Registration Number is [NCA Registration Number], as required under the National Construction Authority Act, 2011. Any sub-contractors engaged must also hold valid NCA registration.
Instructions to Tenderers
Tenderers shall price each item in full. Rates shall remain firm for the duration of the contract unless a price fluctuation clause is incorporated. Errors of arithmetic shall be corrected by the Employer, and the corrected total shall be binding. Tenders must be submitted with a valid tax compliance certificate from the Kenya Revenue Authority (KRA).
Where items are left unpriced, the cost shall be deemed included in other rates. Provisional sums shall be expended only as directed by the Contract Administrator.
Certification
This Bill of Quantities was prepared by [Quantity Surveyor Name] on behalf of [Employer Name] and is certified as a true and accurate schedule of quantities for the project [Project Title].
Quantity Surveyor
________________
Signature
Employer / Client
________________
Signature
Contractor / Tenderer
________________
Signature
What Is a Bill of Quantities (Kenya)?
A Bill of Quantities in Kenya sets out the bill of quantities and the obligations it places on the parties.
The Architects and Quantity Surveyors Act (Cap. 525) established the Board of Registration of Architects and Quantity Surveyors (BORAQS), which registers and regulates quantity surveyors in Kenya. Registration with BORAQS under Section 14 of the Architects and Quantity Surveyors Act is mandatory for any person who holds themselves out as a registered quantity surveyor and prepares Bills of Quantities professionally. The BORAQS register is maintained at the offices of the Board in Nairobi.
In Kenya, Bills of Quantities are prepared in accordance with the Standard Method of Measurement of Building Works (SMM) — currently the African Building and Civil Engineering Standard Method of Measurement or the RICS New Rules of Measurement (NRM2) where adopted by the project's professional team. The Kenya Institute of Surveyors (KIS), which represents quantity surveyors among other surveying disciplines, provides guidance on measurement standards applicable to Kenyan construction projects.
The National Construction Authority (NCA), established under Section 3 of the National Construction Authority Act No. 41 of 2011, registers contractors and enforces quality and safety standards in the construction industry. The NCA requires that major construction projects use Bills of Quantities prepared by BORAQS-registered quantity surveyors to support transparent and competitive tendering. The Public Procurement Regulatory Authority (PPRA), which administers the Public Procurement and Asset Disposal Act No. 33 of 2015, requires Bills of Quantities as part of the standard tender documents for works contracts in public procurement.
A Bill of Quantities serves three primary functions: it provides a basis for competitive tendering by confirming all tenderers price the same quantities; it forms the contractual basis for valuing variations and change orders during construction; and it provides the basis for interim payment certificates issued by the contract administrator (architect or engineer). In Kenya, the most commonly used standard forms of contract for building works — the Joint Building Contracts Committee (JBCC) form adapted for Kenya, and the Public Procurement Standard Conditions of Contract for Works — both require a priced Bill of Quantities as a contract document.
The legal framework governing the Bill of Quantities (Kenya) in Kenya draws on several key statutes and regulatory bodies. Under the Companies Act No. 17 of 2015, the Registrar of Companies at the Office of the Attorney General maintains the register of Kenyan companies. Section 3 of the Law of Contract Act (Cap. 23) governs contractual obligations. The Competition Authority of Kenya (CAK) enforces the Competition Act No. 12 of 2010. The Kenya Revenue Authority (KRA) administers corporate tax under the Income Tax Act (Cap. 470). The High Court of Kenya has unlimited original jurisdiction under Article 165 of the Constitution of Kenya 2010. Parties executing a Bill of Quantities (Kenya) in Kenya should confirm the document reflects current law, including any amendments enacted since the original drafting date. The National Construction Authority Act No. 41 of 2011 sets the foundational requirements.
When Do You Need a Bill of Quantities (Kenya)?
A Bill of Quantities in Kenya is required in several construction procurement and project management contexts.
A Bill of Quantities is required for all competitive tenders for building and civil engineering works under the Public Procurement and Asset Disposal Act No. 33 of 2015. The PPRA Standard Tender Document for Works (Form PPRA-Works-STD) requires a Bill of Quantities prepared by a BORAQS-registered quantity surveyor as a mandatory part of the tender documentation for works contracts above the prescribed competitive tendering threshold. Without a Bill of Quantities, tenderers cannot price the works on a comparable basis and the evaluation committee cannot fairly compare bids.
A Bill of Quantities is needed for any building project in Kenya requiring a NCA building permit under the National Construction Authority Act No. 41 of 2011 and the county government building control by-laws made under the Physical and Land Use Planning Act No. 13 of 2019. County governments in Nairobi, Mombasa, Kisumu, Nakuru, and other major urban centres require a Bill of Quantities as part of the building permit application for works above specified floor area or cost thresholds.
A Bill of Quantities is required for obtaining mortgage financing from a bank or savings and credit cooperative (SACCO) for construction projects. CBK-licensed commercial banks — including Kenya Commercial Bank, Housing Finance Company of Kenya (HFC), and Co-operative Bank — require a Bill of Quantities as part of the construction loan application to establish the total cost of works, the drawdown schedule, and the valuation security for the loan. SACCO Societies regulated by SASRA similarly require Bills of Quantities for construction loan approvals.
A Bill of Quantities is needed when a developer or property owner wishes to manage construction costs and variations transparently. Without a Bill of Quantities, it is difficult to value change orders, assess contractor claims, or monitor cost-to-completion accurately during construction.
A Bill of Quantities is required by the National Environment Management Authority (NEMA) as part of the Environmental Impact Assessment (EIA) documentation for major projects under the Environmental Management and Co-ordination Act No. 8 of 1999 — the Bill of Quantities supports the assessment of the project's environmental cost and scope.
What to Include in Your Bill of Quantities (Kenya)
A Kenya Bill of Quantities under the National Construction Authority Act No. 41 of 2011 and the Architects and Quantity Surveyors Act (Cap. 525) must include the following essential sections and elements to be valid for tendering and contract administration purposes.
Project Information Page: The project title, location (including county, sub-county, and physical address), the client's name and BRS registration number (if a corporate client), the names and registration numbers of the professional team (BORAQS-registered quantity surveyor, EBK-registered engineer, and AAK-registered architect), the contract form to be used, and the date of preparation.
Instructions to Tenderers on Pricing: Clear instructions on how tenderers are to complete the Bill — whether rates are to be in Kenya Shillings (KES) inclusive or exclusive of Value Added Tax (VAT) at the current standard rate of 16% under the Value Added Tax Act No. 35 of 2013; whether the Housing Levy on construction materials is included; and the basis on which the Bill of Quantities has been measured (the applicable Standard Method of Measurement).
Preliminary and General (P&G) Items: The first section of the Bill covering contractor's costs that cannot be attributed to specific work items — site establishment, project management, insurance, site security, scaffolding, temporary works, health and safety provisions required by the Occupational Safety and Health Act No. 15 of 2007, NSSF and SHIF contributions for site workers under the National Social Security Fund Act No. 45 of 2013 and Social Health Insurance Act No. 16 of 2024, NCA levy (0.5% of the contract sum under Section 29 of the National Construction Authority Act No. 41 of 2011), and any special requirements.
Work Section Bills: Separate bill sections for each major trade or work category — earthworks and excavations; concrete works (foundations, columns, beams, slabs); masonry (blockwork, brickwork); structural steelwork; roofing; carpentry and joinery; metalwork; plumbing and drainage; electrical installations; finishes (plastering, tiling, painting); and external works (drainage, paving, landscaping). Each item must state the description, unit of measurement, quantity, rate, and amount columns.
Nominated Sub-contractors and Provisional Sums: Where specialist work (such as lift installation, air conditioning, or specialist finishes) is to be carried out by nominated sub-contractors or specialist suppliers, the Bill must include Provisional Sums or Prime Cost (PC) Sums with attendance allowances for the main contractor. These must comply with the provisions of the construction contract on specialist sub-contractors.
Cost Summary and Grand Total: A summary page collecting the totals of each section bill and arriving at the Grand Total (Tender Sum) in Kenya Shillings (KES). The Grand Total is the basis of the contractor's tender price and, once accepted, the Contract Sum under the building contract.
Quantity Surveyor's Certificate: A certificate signed by the BORAQS-registered quantity surveyor certifying that the quantities have been measured in accordance with the applicable Standard Method of Measurement and are an accurate reflection of the project drawings and specifications at the date of preparation.
The forms-legal.com Bill of Quantities template provides a structured starting framework for simple building projects in Kenya. Projects requiring specialist works or public procurement documentation should engage a BORAQS-registered quantity surveyor and also prepare a Construction Contract and Bid Bond to complete the tender package.
Additional compliance elements for a Bill of Quantities (Kenya) used in Kenya include: Under the Companies Act No. 17 of 2015, the Registrar of Companies at the Office of the Attorney General maintains the register of Kenyan companies. Section 3 of the Law of Contract Act (Cap. 23) governs contractual obligations. The Competition Authority of Kenya (CAK) enforces the Competition Act No. 12 of 2010. The Kenya Revenue Authority (KRA) administers corporate tax under the Income Tax Act (Cap. 470). The High Court of Kenya has unlimited original jurisdiction under Article 165 of the Constitution of Kenya 2010. Forms-legal.com provides this template as a starting point for Kenya-compliant documentation.
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Reference this free template in an article, syllabus, or research note:
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howpublished = {\url{https://forms-legal.com/kenya/business/construction/bill-of-quantities-kenya}},
note = {Free legal document template}
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Frequently Asked Questions
In Kenya, only persons registered with the Board of Registration of Architects and Quantity Surveyors (BORAQS) as quantity surveyors under the Architects and Quantity Surveyors Act (Cap. 525) are legally qualified to prepare Bills of Quantities professionally. Section 14 of the Architects and Quantity Surveyors Act makes it an offence for an unregistered person to practise as a quantity surveyor or to prepare Bills of Quantities for remuneration. BORAQS registration requires completion of an accredited academic qualification in quantity surveying (such as a BSc or HND from the University of Nairobi, Technical University of Kenya, or other recognised institution), relevant practical experience typically of 2 to 3 years, and passing the BORAQS professional assessment. The Kenya Institute of Surveyors (KIS) maintains a directory of registered quantity surveying firms. For public procurement projects under the Public Procurement and Asset Disposal Act No. 33 of 2015, the PPRA requires that Bills of Quantities be prepared and certified by a BORAQS-registered quantity surveyor — Bills prepared by unregistered persons may invalidate the tender process.
Whether Value Added Tax (VAT) is included or excluded from rates in a Kenya Bill of Quantities depends on the instructions given in the specific tender documents and the VAT status of the contractor. The current standard VAT rate in Kenya is 16% under the Value Added Tax Act No. 35 of 2013 administered by the Kenya Revenue Authority (KRA). For public procurement under the Public Procurement and Asset Disposal Act No. 33 of 2015, the PPRA Standard Tender Documents for Works typically require tenderers to submit rates inclusive of all applicable taxes including VAT, and the tender sum must state explicitly whether it is inclusive or exclusive of VAT. Contractors who are VAT-registered under Section 5 of the Value Added Tax Act No. 35 of 2013 — mandatory if annual taxable turnover exceeds KES 5 million — charge VAT on their construction services. The Housing Levy at 1.5% of the employee's gross salary and matching employer contribution under the Affordable Housing Act applies to the contractor's workforce payroll and is typically included in the Preliminary and General items of the Bill of Quantities.
The National Construction Authority (NCA) levy is a statutory charge imposed under Section 29 of the National Construction Authority Act No. 41 of 2011 on all regulated construction projects in Kenya. The levy is currently set at 0.5% of the contract sum (the amount shown in the priced Bill of Quantities). The levy is payable by the contractor to the NCA within 30 days of the contract being executed. The NCA uses the levy to fund its registration and regulatory functions, including contractor registration, project registration, and on-site inspection and enforcement. In practice, the NCA levy is included as a specific item in the Preliminary and General section of the Bill of Quantities, so that it is priced by the contractor and included in the Tender Sum. All construction projects with a contract sum above KES 5 million must be registered with the NCA under Section 16 of the National Construction Authority Act No. 41 of 2011, and proof of NCA levy payment is required before the NCA issues a project completion certificate. NCA levy non-compliance can result in the contractor being deregistered from the NCA contractor register.
Yes, variations to the Bill of Quantities are a standard and expected part of construction contract administration in Kenya. Under the Public Procurement Standard Conditions of Contract for Works and the Kenya standard building contract forms, the contract administrator (architect or engineer registered with the Architectural Association of Kenya or Engineers Board of Kenya respectively) has the authority to issue variation orders instructing the contractor to add, omit, or change work items during construction. Variation orders are valued using the rates in the priced Bill of Quantities where applicable; where no applicable rate exists, the quantity surveyor and contractor agree a fair rate or star rate under the contract's variation valuation provisions. All variation orders must be in writing and processed through the formal contract administration procedure — oral instructions to vary work without written confirmation are not binding on the employer under most standard Kenyan construction contracts. The Interim Payment Certificate issued monthly or quarterly by the quantity surveyor values the work done including variations, and the Final Account prepared at practical completion reconciles the original contract sum with all approved variations to produce the Final Contract Sum payable to the contractor.
The consequences of inaccurate quantities in a Kenya Bill of Quantities depend on the type of contract used and whether the Bill was prepared by a BORAQS-registered quantity surveyor. Under a remeasurement contract — the most common form for public works in Kenya — the quantities in the Bill are estimated quantities, and the Final Account is based on actual measured quantities at the rates tendered. Inaccurate estimated quantities in a remeasurement contract simply result in the Final Contract Sum differing from the original Tender Sum — this is not a breach of contract. Under a lump sum contract — where the contractor prices a fixed lump sum for the entire works — the contractor bears the risk of quantity errors in the Bill if the contractor prepared or relied on their own quantities; if the employer's quantity surveyor prepared and warranted the Bill, the employer bears the risk of errors under the measurement warranty implied by the BORAQS-registered QS's certification. A quantity surveyor who prepares a negligent Bill causing financial loss to a client may face a professional negligence claim before the High Court of Kenya (Civil Division) and a complaint to BORAQS under the professional conduct provisions of the Architects and Quantity Surveyors Act (Cap. 525), which may result in suspension or removal from the register.
The National Construction Authority (NCA) contractor registration system under the National Construction Authority Act No. 41 of 2011 and the NCA Contractors Registration Regulations, 2014 categorises contractors into tiers (NCA 1 to NCA 8) based on their technical capacity, financial capacity, and past experience. The tier determines the maximum value of contracts a contractor may undertake: NCA 1 contractors may undertake contracts of unlimited value; NCA 8 contractors are limited to contracts not exceeding KES 3 million. When a Bill of Quantities is used in a procurement process — particularly for public procurement under the PPRA — the Contract Sum arising from the priced Bill determines the required NCA registration tier for eligible tenderers. Tenderers must demonstrate that their NCA registration covers the expected contract sum, and tenders from contractors whose NCA tier is below the contract value threshold are typically rejected as non-responsive. The NCA registration certificate must be submitted with the tender, together with the Bid Bond, NSSF compliance certificate, and KRA tax compliance certificate — all of which are standard requirements in the PPRA Standard Tender Documents for Works.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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