Chepkirui Koech & Associates Advocates

26/08/2025

Land law doesn’t forgive mistakes. File adverse possession in a magistrate’s court and your case is dead on arrival. Court of Appeal has said it plainly: only the ELC has the keys to that door. ⚖️

Full breakdown in my latest blog 👇

What is Adverse Possession? Adverse possession is one of the most fascinating — and misunderstood — doctrines in Kenyan land law. Simply put, it allows a person who has occupied another’s land openly, continuously, peacefully, and without permission for at least 12 years to petition the court ...

26/05/2025

Let’s talk co-parenting.
Whether you're parenting after a breakup, navigating things with someone you were never in a relationship with, or just trying to do right by your child—clarity helps everyone breathe easier.

A Parental Responsibility Agreement (PRA) can give structure to what often feels chaotic. It protects the child, gives both parents defined roles, and helps prevent unnecessary conflict.

It’s not about taking sides. It’s about doing what’s best for the child.

Read more in our latest blog—and if it resonates, don’t hesitate to reach out. We’re here to walk with you.
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Parenting doesn’t end when a relationship does. Whether you’re co-parenting after a breakup, navigating an unplanned pregnancy, or raising a child with someone you were never in a relationship with, clarity is everything. That’s where the Parental Responsibility Agreement (PRA) comes in. It’...

23/05/2025

Finance Bill, 2025

By: Amazon Koech The Government of Kenya has published the Finance Bill 2025. As always, it comes with several proposed changes to our tax laws—some that could ease the burden on taxpayers, others that might complicate life a little more. Whether you’re employed, self-employed, running a busines...

21/05/2025

21/05/2025

Finance Bill 2025: What Every Kenyan Should Know

The proposed Finance Bill 2025 introduces key fiscal and administrative changes. Here are the highlights:

1. PAYE Reliefs Made Mandatory
Employers will now be required to automatically apply all eligible tax reliefs and exemptions when calculating PAYE—minimising compliance gaps and over-taxation.

2. Increased Tax-Free Per Diem
The daily allowance exempt from tax rises from KES 2,000 to KES 10,000, offering significant relief for frequent travel assignments.

3. Startup Tax Incentives
Startups certified by the Nairobi International Financial Centre (NIFC) will benefit from a 15% corporate tax rate for 10 years, and 20% thereafter—supporting innovation and economic growth.

4. Advance Pricing Agreements (APAs)
From January 2026, multinational corporations will be able to enter APAs with KRA—providing certainty and reducing transfer pricing disputes.

5. Protection Against System Errors
From 2026, penalties and interest arising from errors in KRA’s electronic systems will be waived—enhancing fairness in tax administration.

6. Excise Duty Adjustments
Excise duty on alcoholic drinks and to***co products will increase by up to 40%. Additionally, a 25% excise duty is proposed on vegetable and seed oils, which may significantly impact household costs.

7. Fuel Levy Increase
The Road Maintenance Levy is set to rise from KES 18 to KES 25 per litre, potentially increasing the cost of transport and goods.

8. Digital Economy Taxation
The Bill proposes broader measures to capture revenue from digital services and assets, including cryptocurrencies.

9. No New VAT or Income Tax Rates
Notably, there are no new VAT or income tax brackets proposed—signalling a focus on tightening compliance rather than expanding the tax base.

19/05/2025

We’re live! Visit our website and stay tuned—our blog section will be unpacking current issues that matter to you. Let’s talk, reflect, and grow together.
Amazon Chepkirui

19/05/2025

Welcome to Chepkirui Koech & Associates Advocates

Thank you for visiting our official page.

We are a boutique law firm based in Eldoret, committed to delivering thoughtful, client-centered legal solutions with integrity and purpose. Our work spans key areas including human rights law, family and children matters, conveyancing, and commercial law — all anchored in a strong sense of justice and professionalism.

This page is a space where we’ll share legal insights, updates on our work, and reflections on how the law can be a tool for empowerment and change.

Whether you're looking for legal support, curious to understand your rights better, or simply interested in the intersection between law and justice in Kenya — karibu. We’re here to walk the journey with you.

Feel free to follow, engage, or reach out via message — we’d love to connect.

— Amazon Chepkirui Koech, Advocate & Founder