Company Incorporation Form (Kenya)
COMPANY INCORPORATION APPLICATION
Companies Act No. 17 of 2015 — Section 10 | Business Registration Service (BRS) — eCitizen Portal
PROPOSED COMPANY NAME: [Company Name]
Alternative Name: [Alternative Name]
Type of Company: [Company Type]
Application Date: [Application Date]
BRS Filing Fee: [Filing Fee]
PART 1 — BUSINESS ACTIVITY AND REGISTERED OFFICE
1.1 Principal Business Activity: [Business Activity]
1.2 Sector-specific licences required: [Sector Licences]
1.3 Registered Office Address (Section 118, Companies Act No. 17 of 2015): [Registered Address]
The registered office is a physical address within Kenya at which legal notices and communications from the Registrar of Companies, the Kenya Revenue Authority (KRA), and other statutory bodies may be served.
PART 2 — STATEMENT OF CAPITAL AND INITIAL SHAREHOLDINGS (Section 10, Companies Act No. 17 of 2015)
2.1 Authorised Share Capital: [Authorised Share Capital]
2.2 Paid-up Share Capital at Incorporation: [Paid-Up Capital]
2.3 Articles of Association: [Articles Type]
PART 3 — SHAREHOLDERS (SUBSCRIBERS TO THE MEMORANDUM)
[Shareholders]
PART 4 — BENEFICIAL OWNERSHIP REGISTER (Section 93A, Companies Act No. 17 of 2015 | Companies (Beneficial Ownership Information) Regulations 2020)
Beneficial owners holding 10% or more of shares or voting rights:
[Beneficial Owners]
The beneficial ownership information stated above will be filed with the Business Registration Service (BRS) Beneficial Ownership Register on the eCitizen portal within the prescribed period. Changes must be notified to the BRS within 14 days under the Companies (Beneficial Ownership Information) Regulations 2020.
PART 5 — STATEMENT OF PROPOSED OFFICERS (Section 10, Companies Act No. 17 of 2015)
Directors:
[Directors]
Company Secretary (if applicable): [Company Secretary]
Each proposed director has consented to act as director in accordance with Section 128 of the Companies Act No. 17 of 2015. Directors acknowledge their fiduciary duties under Sections 142 to 167 of the Act, including the duty to act in good faith in the best interests of the company, to avoid conflicts of interest, and not to accept benefits from third parties.
PART 6 — STATEMENT OF COMPLIANCE (Section 10(3), Companies Act No. 17 of 2015)
I, [Compliance Officer Name], being [Compliance Officer], hereby declare that all requirements of the Companies Act No. 17 of 2015 in respect of registration of [Company Name] have been complied with.
Date of Declaration: [Application Date]
POST-INCORPORATION STATUTORY OBLIGATIONS
Upon receipt of the certificate of incorporation under Section 16 of the Companies Act No. 17 of 2015, the company must:
1. Register for a company KRA PIN on the iTax platform within 30 days (Tax Procedures Act No. 29 of 2015)
2. Register for VAT under the Value Added Tax Act No. 35 of 2013 when annual taxable turnover reaches KES 5,000,000
3. Register as an employer with NSSF (Act No. 45 of 2013) and SHIF (Social Health Insurance Act No. 16 of 2024)
4. File annual returns with the BRS within 42 days of each anniversary of incorporation (Section 706, Companies Act No. 17 of 2015) — BRS fee KES 2,000
5. Maintain and update the BRS Beneficial Ownership Register within 14 days of any change
6. File annual income tax returns with the KRA via iTax (corporate income tax at 30% on taxable profits — Income Tax Act Cap. 470)
SIGNATURES
Signed by the Subscribers to the Memorandum of Association of [Company Name]:
Signed by Compliance Officer: ________________________
Name: [Compliance Officer Name]
Date: [Application Date]
Subscriber / Shareholder 1
________________
Signature
Subscriber / Shareholder 2
________________
Signature
Compliance Officer / Advocate
________________
Signature
What Is a Company Incorporation Form (Kenya)?
A Company Incorporation Form in Kenya sets out the constitution under which a corporation is formed and operated. It defines the corporate name, purpose, capital, management, and share transfer rules binding the shareholders.
The Registrar of Companies, operating within the BRS under the State Department for Trade, reviews the application and issues a certificate of incorporation under Section 16 of the Companies Act No. 17 of 2015. From the date on the certificate, the company becomes a body corporate with perpetual succession and the capacity to sue and be sued in its own name, hold property, and enter contracts separately from its shareholders. The BRS certificate format lists the company's unique registration number — PVT-XXXXXXXX for private companies limited by shares, CLG-XXXXXXXX for companies limited by guarantee, and PUB-XXXXXXXX for public companies.
All company registrations in Kenya are conducted exclusively through the eCitizen portal (ecitizen.go.ke). The BRS abolished paper-based filings in 2019. Promoters create an eCitizen account, complete the online application, upload the memorandum and articles of association, and pay the prescribed fee — currently KES 10,650 for a private company limited by shares. Standard applications are processed within three to five working days, with the certificate of incorporation downloadable from eCitizen.
The Companies Act No. 17 of 2015 permits a single natural person to incorporate a private company — the same individual may be both the sole shareholder and the sole director under Sections 5 and 128. A private company may not have more than fifty members, may not offer shares to the public, and must restrict the transfer of shares in its articles. The minimum share capital is KES 1 per share under Section 37 of the Act, though the BRS registration system requires an authorised share capital declaration stating the total value of shares the company is authorised to issue.
Every company incorporated in Kenya must maintain a registered office address in Kenya from the date of incorporation under Section 118 of the Companies Act No. 17 of 2015. The registered office is used for service of legal notices, communications from the Registrar, and statutory correspondence. Within thirty days of incorporation, the company must register for a company KRA PIN on the iTax platform administered by the Kenya Revenue Authority (KRA) under the Tax Procedures Act No. 29 of 2015. VAT registration under the Value Added Tax Act No. 35 of 2013 is mandatory once annual taxable turnover reaches KES 5 million.
The Companies (Beneficial Ownership Information) Regulations 2020 require every company to maintain a beneficial ownership register at the BRS disclosing all natural persons who own or control ten percent or more of the company's shares or voting rights. Failure to maintain and file accurate beneficial ownership information is a criminal offence under Section 93B of the Companies Act. The National Construction Authority (NCA), the Capital Markets Authority (CMA), the Communications Authority of Kenya (CA), and other sector regulators impose additional licensing requirements depending on the company's proposed activities.
When Do You Need a Company Incorporation Form (Kenya)?
A Company Incorporation Form in Kenya is required whenever one or more persons wish to conduct business through a body corporate with limited liability, perpetual succession, and the legal capacity to contract, hold property, and sue in its own name separately from its owners.
A Company Incorporation Form is required when a business owner wishes to separate personal assets from business liabilities. A sole trader registered under the Business Names Act (Cap. 499) bears unlimited personal liability for all business debts. Incorporation under the Companies Act No. 17 of 2015 limits shareholder liability to the amount unpaid on their shares, protecting personal property from company creditors.
A Company Incorporation Form is required when an enterprise seeks to bid for government tenders through the Government e-Procurement System (GePS) administered by the Public Procurement Regulatory Authority (PPRA) under the Public Procurement and Asset Disposal Act No. 33 of 2015. Procurement regulations require tendering entities to produce a certificate of incorporation and current annual returns as part of mandatory eligibility documentation.
A Company Incorporation Form is required when foreign investors wish to establish a locally incorporated subsidiary in Kenya. The Kenya Investment Authority (KenInvest), established under the Investment Promotion Act (Cap. 485B), supports foreign direct investment (FDI) approvals. Foreign-owned companies must be incorporated under the Companies Act No. 17 of 2015 to access KenInvest incentives and to obtain work permits for expatriate employees from the Department of Immigration Services.
A Company Incorporation Form is required when a partnership or sole trader wishes to attract equity investors, issue shares, or access capital markets. The Capital Markets Authority (CMA) under the Capital Markets Act (Cap. 485A) requires a company to be incorporated and to meet specified capital thresholds before listing on the Nairobi Securities Exchange (NSE).
A Company Incorporation Form is needed when a business intends to hold registered title to land or real property in Kenya. Under the Land Registration Act No. 3 of 2012, a company incorporated under the Companies Act No. 17 of 2015 can hold registered title in its own name — a partnership or sole trader cannot hold land in the entity's name without personal co-registration.
Registration triggers the full suite of ongoing statutory obligations: annual returns under Section 706 of the Companies Act No. 17 of 2015, beneficial ownership register maintenance under the Companies (Beneficial Ownership Information) Regulations 2020, income tax filing under the Income Tax Act (Cap. 470), and employer registration with NSSF under the National Social Security Fund Act No. 45 of 2013 and SHIF under the Social Health Insurance Act No. 16 of 2024.
What to Include in Your Company Incorporation Form (Kenya)
A Kenya Company Incorporation Form filed under the Companies Act No. 17 of 2015 through the BRS eCitizen portal must contain the following essential elements to be accepted by the Registrar of Companies.
Proposed Company Name: The preferred company name and up to two alternatives, each checked against the BRS name reservation database. Under Section 54 of the Companies Act No. 17 of 2015, a name identical or confusingly similar to an existing registered name, a name that is offensive, or a name implying government connection without approval will be rejected. Private companies limited by shares must end their name with 'Limited' or 'Ltd'. A name reservation costs KES 150 and is valid for thirty days via the eCitizen portal.
Nature of Business: The proposed principal business activity described by reference to the Kenya National Bureau of Statistics (KNBS) economic activity classification. Where the business requires a sector-specific licence — such as a payment service provider licence from the Central Bank of Kenya (CBK) under the National Payment System Act No. 39 of 2011, or a pharmacy licence from the Pharmacy and Poisons Board under the Pharmacy and Poisons Act (Cap. 244) — the relevant regulatory requirement should be noted.
Registered Office Address: A physical street address within Kenya where legal notices may be served, consistent with Section 118 of the Companies Act No. 17 of 2015. A P.O. Box alone is insufficient. Many Advocates and company secretarial firms in Nairobi offer registered office services for an annual fee.
Shareholders: Full legal name, national identity card (NIC) number or passport number for foreign nationals, KRA PIN, nationality, residential address, number of shares subscribed, and the class and par value of shares for each shareholder. At least one shareholder is required. Total share capital and the amount paid up must be declared in the statement of capital and initial shareholdings.
Directors: Full legal name, NIC number or passport number, KRA PIN, nationality, residential address, date of birth, and consent to act as director for each proposed director. Under Section 128 of the Companies Act No. 17 of 2015, every private company must have at least one director who is a natural person. At least one director must be ordinarily resident in Kenya under Section 129 of the Act.
Memorandum and Articles of Association: A memorandum signed by all subscribers and articles of association setting out internal governance rules. The BRS provides model articles under the Companies (Model Articles) Regulations 2015, which may be adopted in whole or varied by the promoters.
Statement of Compliance: A declaration by an Advocate of the High Court of Kenya, or a person named as a director or secretary, confirming compliance with all requirements of the Companies Act No. 17 of 2015 on incorporation.
Beneficial Ownership Declaration: Identification of all natural persons who will own or control ten percent or more of shares or voting rights for inclusion in the BRS Beneficial Ownership Register under the Companies (Beneficial Ownership Information) Regulations 2020.
Filing Fee: The prescribed fee payable via the eCitizen portal using M-Pesa, Visa, or bank transfer. On acceptance of a valid application and fee, the Registrar issues the certificate of incorporation under Section 16 of the Act.
Forms-legal.com provides this Kenya Company Incorporation Form as a practical guide. Every application should be reviewed by a qualified Advocate or a Certified Public Accountant (CPA) registered with the Institute of Certified Public Accountants of Kenya (ICPAK) before submission to the BRS.
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year = {2026},
howpublished = {\url{https://forms-legal.com/kenya/government/declarations/company-registration-form-kenya}},
note = {Free legal document template}
}Frequently Asked Questions
Company registration in Kenya is conducted online through the Business Registration Service (BRS) eCitizen portal (ecitizen.go.ke). The process has five main steps. First, reserve a company name — the BRS name reservation tool checks the name against existing registrations and approves unique names within 24 hours for a fee of KES 150. Second, prepare the memorandum and articles of association — these may follow the Companies (Model Articles) Regulations 2015 template or be customised by an Advocate. Third, complete the online application on eCitizen, providing details of all shareholders, directors, the registered office, and the statement of capital. Fourth, upload the signed memorandum and articles and pay the prescribed incorporation fee of KES 10,650 for a private company limited by shares. Fifth, the Registrar of Companies processes the application and issues the certificate of incorporation under Section 16 of the Companies Act No. 17 of 2015 — downloadable from eCitizen within three to five working days. After incorporation, register for a company KRA PIN on iTax within thirty days, open a business bank account, and register for VAT under the Value Added Tax Act No. 35 of 2013 if annual turnover will exceed KES 5 million.
Yes. The Companies Act No. 17 of 2015 permits a single natural person to incorporate a private company limited by shares. Under Section 10 read with Section 5 of the Act, a private company may have a minimum of one member and one director — the same individual may be both the sole shareholder and the sole director. This structure is used by sole traders who wish to incorporate without a business partner. The single-member company follows the same BRS eCitizen registration process as a multi-member company, including filing the memorandum of association, articles of association, statement of capital, and statement of compliance. After incorporation, the single-member company must comply with all statutory obligations: annual returns under Section 706 of the Companies Act No. 17 of 2015, beneficial ownership registration under the Companies (Beneficial Ownership Information) Regulations 2020, and income tax returns with the Kenya Revenue Authority (KRA) via the iTax platform. The sole director must also comply with the director duties under Sections 142 to 167 of the Companies Act, which require acting in good faith, avoiding conflicts of interest, and not accepting benefits from third parties.
A private limited company incorporated under the Companies Act No. 17 of 2015 in Kenya must meet the following recurring statutory obligations. Annual returns: filed with the BRS Registrar via eCitizen within 42 days of the company's anniversary of incorporation under Section 706 of the Act, disclosing current directors, shareholders, share capital, and registered office. The BRS annual return fee is KES 2,000 for private companies. Failure to file for two consecutive years triggers involuntary striking off. Financial statements: directors must prepare annual financial statements in accordance with International Financial Reporting Standards (IFRS) or IFRS for SMEs. Corporate income tax: file an annual income tax return via the iTax platform with the Kenya Revenue Authority (KRA) under the Income Tax Act (Cap. 470). Corporate income tax is levied at 30% of taxable income for resident companies. Beneficial ownership: maintain an up-to-date register and notify the BRS Registrar of changes within fourteen days under the Companies (Beneficial Ownership Information) Regulations 2020. Employer obligations: monthly remittance of PAYE to KRA, NSSF contributions under the National Social Security Fund Act No. 45 of 2013, SHIF contributions under the Social Health Insurance Act No. 16 of 2024, and Housing Levy under the Affordable Housing Act.
A business name registration under the Business Names Act (Cap. 499) is not incorporation — it registers a trading name used by a sole trader or partnership but does not create a separate legal entity. The sole trader or partners bear unlimited personal liability for all debts of the business. By contrast, a private company incorporated under the Companies Act No. 17 of 2015 is a distinct legal entity separate from its shareholders. The company has perpetual succession, can hold property in its own name, can sue and be sued in its own name, and limits shareholder liability to the unpaid amount on their shares. Business name registration costs KES 850 via eCitizen under the Business Names Act (Cap. 499), while company incorporation costs KES 10,650 under the Companies Act No. 17 of 2015. Most entrepreneurs scaling beyond sole trading choose incorporation for the liability protection and credibility it provides when bidding for contracts through the Public Procurement Regulatory Authority (PPRA) system or seeking equity investment from private equity funds regulated by the Capital Markets Authority (CMA).
Yes. The Companies Act No. 17 of 2015 does not restrict foreign nationals from incorporating a company in Kenya, and there is no minimum local shareholding requirement for most sectors. Foreign investors may own 100% of shares in a Kenya-incorporated company in most industries. However, certain sectors impose foreign ownership restrictions: the Communications Authority of Kenya (CA) under the Kenya Information and Communications Act (Cap. 411A) restricts foreign ownership of broadcasting licences; the Insurance Act (Cap. 487) imposes requirements on foreign-owned insurers; and the Land Control Act (Cap. 302) restricts acquisition of agricultural land by non-citizens. Foreign shareholders must provide a valid passport number and proof of residence in lieu of a Kenyan national identity card. At least one director must be ordinarily resident in Kenya under Section 129 of the Companies Act No. 17 of 2015. A company with foreign shareholders may be eligible for incentives from the Kenya Investment Authority (KenInvest) under the Investment Promotion Act (Cap. 485B). All foreign-owned companies must register for a company KRA PIN and comply with transfer pricing rules under the Income Tax Act (Cap. 470) and the Income Tax (Transfer Pricing) Rules 2006.
Kenya's Beneficial Ownership Register is a database maintained by the Business Registration Service (BRS) under Section 93A of the Companies Act No. 17 of 2015, as amended by the Statute Law (Miscellaneous Amendments) Act 2019. Every company incorporated in Kenya must submit the names, NIC or passport numbers, KRA PINs, nationalities, and nature of control of all natural persons who ultimately own or control ten percent or more of the company's shares or voting rights. The register is accessible to the public and to law enforcement agencies. The purpose is to combat money laundering, tax evasion, and terrorist financing by preventing the use of Kenyan companies as anonymous vehicles for illicit financial flows — Kenya's obligations under the Financial Action Task Force (FATF) recommendations and the East and Southern Africa Anti-Money Laundering Group (ESAAMLG) require this level of corporate transparency. Failure to maintain and file accurate beneficial ownership information is a criminal offence under Section 93B of the Companies Act, punishable by a fine on the company and on the responsible directors. Beneficial ownership information must be updated within fourteen days of any change — for example, when a shareholder's holding crosses the ten percent threshold through a share transfer or new share issue.
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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