How to register a trust in Kenya?

A trust is a legal arrangement where a settlor transfers property or assets to trustees to hold and manage for the benefit of beneficiaries or for specified charitable or public purposes. In Kenya, trusts are governed primarily by the Trustees (Perpetual Succession) Act and the registration process is handled by the Business Registration Service (BRS).

Why register a Charitable trust?

• Legal recognition: A registered trust has legal personality to own property, enter contracts and sue or be sued.
• Asset protection: Registration helps protect assets for intended beneficiaries.
• Continuity: Trusts endure beyond the death of individual trustees or settlors.
• Donor confidence: Institutional donors and banks often require formal registration.

Step-by-step registration process

The following steps summarize the practical workflow for registering a trust in Kenya:

1. Name reservation: Reserve a unique trust name on the BRS portal (name should reflect the trust purpose).
2. Draft the trust deed: Prepare a comprehensive trust deed or constitution that sets out objectives, powers, trustee powers, succession, and dissolution rules.
3. Complete Form TR1: Fill the TR1 application (explained in detail below).
4. Assemble supporting documents: Collect IDs, PINs, passport photos, title deeds, bank statements and minutes appointing trustees.
5. Upload and pay: Submit the application and required uploads on the BRS portal and pay the statutory fee (KES 10,000).
6. Registrar examination: The BRS examines the submission and may raise queries or request further documentation.
7. Certificate of incorporation: Once approved, the trust receives a Certificate of Incorporation and can operate in its registered name.

Form TR1 — Application to register a trust (detailed)

Part I — Trust details

Key fields to complete on Form TR1:

• Name of the trust: Enter the reserved name.
• Trust constitution: Attach the trust deed, will or other constitutive instrument.
• Registered office address: Building/plot no, street, district, floor/room no, county.
• Contact address: P.O Box, postal code, office no, mobile, email (use an email not previously used on iTax).
• Principal objects: State the main objectives and activities of the trust.

Part II — Proposed settlor, trustees and enforcers

For each settlor, trustee and enforcer provide the following (use separate sheet for each where necessary):

• Full name and designation
• Postal and contact addresses
• Identity card or passport number (if passport, include issuing country and date/place of issue)
• Nationality
• Telephone and email
• Signed consent to act as trustee

Part III — Statement of initial trust assets

Declare the trust's initial capitalisation — list asset types and declared values (land, cash, investments, etc.). The register will record any subsequent assets registered in the trust’s name.

Lodged by: Settlor / Trustee / Enforcer / Advocate — signature required.

Requirements for trust registration: (complete checklist)

When filing the TR1 you must upload the following documents for each trustee/settlor or corporate trustee (as applicable):

Individual trustees / settlors

• Certified copy of Kenyan national ID, alien card or passport
• Copy of KRA PIN certificate (not required for non-residents)
• Coloured passport-sized photo (label with the trustee’s name)
• Signed consent to act as trustee

Corporate trustees

• Certificate of incorporation
• Copy of KRA PIN certificate
• Copies of directors’ IDs/passports
• Passport-sized photos of directors

Other mandatory uploads

• Form TR1 (completed)
• Commissioned petition
• Duly executed and registered trust deed
• Statement of donor funding or commitment (where relevant)
• Title deed (in trust name or all trustees’ names)
• Current title search
• Financial statement or bank statement (trust or trustees on behalf of the trust)
• Minutes appointing the trustees
• Curriculum vitae of trustees or employees
• Brief one-page summary of the trust
• Diagrammatic representation of the common seal
• Other relevant documents (e.g., for charitable trusts: trustees’ bank statements)

Note: If a passport number is used, include issuing country and place/date of issue. Provide a unique email for the trust that has not been used on iTax.

How much does it cost to register a trust in Kenya?

How long does it take to register a trust in Kenya?

• Name reservation: 1–2 working days
• Drafting & signing of trust deed: 3–7 working days (depends on complexity)
• Filing with BRS & review: 10–15 working days
• Issuance of Certificate of Incorporation: within 4 - 8 weeks if documents are complete

Practical tips to avoid delays

• Use a dedicated email address that has never been used on iTax.
• Ensure all ID copies are certified and passport photos labelled with names.
• Prepare a one-page summary and CVs for trustees to clarify roles.
• Upload a current title search when property is part of the trust capital.

Frequently asked questions

Types of trusts in Kenya?

In Kenya you may register the following trusts.

• Family trust
• Charitable trust
• Non-charitable purpose trust

Can foreigners be trustees in Kenya?

Yes. Foreign nationals may serve as trustees. They must provide certified passport copies and any other documents requested by the Registrar.

Can a trust own land in Kenya?

Yes. A registered trust can own land and other property in its own name or through trustees acting on its behalf. Provide the title deed and a current title search as part of the application.

Which law governs trusts in Kenya?

Trusts are primarily governed by the Trustees (Perpetual Succession) Act, Cap 164 and registered through the Business Registration Service (BRS).