肯尼亚投资：税务及法律合规指引

Group 1: Foreign Direct Investment in Kenya - Kenya is one of the leading African countries attracting Foreign Direct Investment (FDI), with an estimated FDI inflow of approximately $1.503 billion by 2024, indicating a stable trend over the past five years [2] - Key sectors for FDI in Kenya include infrastructure, information and communication technology, banking, tourism, and mining, with major investors being China, the UK, the Netherlands, Belgium, and South Africa [2] - The Kenyan government has implemented various measures and reforms to encourage foreign investment, including public-private partnership programs aimed at attracting foreign capital in infrastructure and the establishment of the Kenya Investment Policy to create a conducive environment for sustainable investment growth [2] Group 2: Trade Relations with China - Trade between Kenya and China grew by 6.1% in 2024, with China reaffirming its commitment to enhancing trade relations with the African continent [2] - In the first quarter of 2025, exports from China to Kenya increased by 11.8%, while imports from Kenya to China rose by 13.2%, reflecting ongoing growth in bilateral trade [3] - The signing of over twenty bilateral agreements in April 2025 covering various sectors such as trade, digital innovation, health, education, agriculture, and infrastructure has laid the foundation for a comprehensive strategic partnership between the two countries [3] Group 3: Business Registration and Structure - Businesses in Kenya must register with the Companies Registry, and the registration process can be completed online, allowing foreign investors to establish companies without being physically present in Kenya [4] - Foreign entities can operate in Kenya through various structures, including setting up a company, registering a foreign branch, or forming a partnership, each with different legal implications and operational requirements [5] - The 2015 Companies Act outlines various company types, including private companies, public companies, and guarantee companies, protecting personal assets from corporate debts [6] Group 4: Taxation and Incentives - The Kenyan tax system includes corporate tax, personal income tax, value-added tax, and various other taxes, with specific incentives for businesses in export processing zones and special economic zones [13][18] - Companies in Kenya are subject to a corporate tax rate of 30% for non-resident companies on income sourced from Kenya, with certain industries enjoying reduced rates or exemptions [13] - The Kenya Investment Authority facilitates investment by providing certificates for foreign investors with investments of at least $100,000, expediting the issuance of additional operational permits [12]