Charity Muindi

Associate

Charity Muindi is an Associate in our Tax & Exchange Control practice.

+254 (0) 708 562 546

charity.muindi@cdhlegal.comNairobi

Charity Muindi

About Charity

Charity began her legal career as a Legal intern at Muma & Kanjama Advocates in 2022. She later joined Cliffe Dekker Hofmeyr as a Trainee Advocate in January 2024 and was appointed as an Associate in the Tax & Exchange Control in July 2025. Charity holds a Post-Graduate Diploma from the Kenya School of Law and a Bachelor of Laws degree from the University of Nairobi.

Areas of expertise

Tax & Exchange Control

Credentials

Education

LLB (Second Class Upper Honors), University of Nairobi
Post Graduate Diploma in Law, Kenya School of Law

Memberships

Law Society of Kenya

LANGUAGES

English

News

Tax outlook 2026: Navigating Kenya’s evolving tax landscape

Tax & Exchange Control

Tax outlook 2026: Navigating Kenya’s evolving tax landscape

The first quarter of the calendar year is a critical time for many businesses to reassess their tax strategies for the year ahead. As they finalise budgets and review growth plans,...

Tax highlights from the Business Laws (Amendment) Bill, 2025

Tax & Exchange Control

Tax highlights from the Business Laws (Amendment) Bill, 2025

The Business Laws (Amendment) Bill, 2025 (Bill) proposes sweeping amendments to multiple statutes, with the overarching objective of enhancing the ease of doing business, promoting...

Kenya issues draft Income Tax (Significant Economic Presence Tax) Regulations, 2025

Tax & Exchange Control

Kenya issues draft Income Tax (Significant Economic Presence Tax) Regulations, 2025

The Commissioner of the Kenya Revenue Authority (KRA) on behalf of the Cabinet Secretary for National Treasury and Economic Planning has developed the draft Income Tax (Significant...

Tax by agreement? Demystifying the myth of contractually transferring tax liability

Tax & Exchange Control

Tax by agreement? Demystifying the myth of contractually transferring tax liability

Picture this: You are contracted for a major infrastructure project involving a National Government facility. The Government issues an undertaking, in writing, that it will bear the...

Kenyan High Court rules that unregistered foreign lenders cannot sue defaulting borrowers

Corporate & Commercial Law

Kenyan High Court rules that unregistered foreign lenders cannot sue defaulting borrowers

Advancing credit and having means to enforce against a borrower on default are fundamental to the operations of any financial institution. Recently, the High Court of Kenya has issued...

The Competition Authority of Kenya releases the Animal Feed Market Inquiry Report

Competition Law

The Competition Authority of Kenya releases the Animal Feed Market Inquiry Report

On 6 February 2025, the Competition Authority of Kenya (CAK) published its report on the Animal Feed Market Inquiry (Report). The Report highlighted several anti-competitive practices...

Value-added tax in land transactions: Lessons from the Sayani Investments case

Tax & Exchange Control

Value-added tax in land transactions: Lessons from the Sayani Investments case

The charging of value-added tax (VAT) on the sale of land, whether developed or undeveloped, has long been a subject of contention in Kenya’s tax regime. In the recent case of Sayani...

The fine line between debt and equity: An analysis of the Aquavita case and its impact on structuring redeemable preference shares

Tax & Exchange Control

The fine line between debt and equity: An analysis of the Aquavita case and its impact on structuring redeemable preference shares

Redeemable preference shares are often used by companies during fundraising and have certain tax advantages, depending on how they are structured.

Same script, different cast: An analysis of the proposed Tax Laws (Amendment) Bill, 2024 and Tax Procedures (Amendment) (No.2) Bill, 2024 in Kenya

Tax & Exchange Control

Same script, different cast: An analysis of the proposed Tax Laws (Amendment) Bill, 2024 and Tax Procedures (Amendment) (No.2) Bill, 2024 in Kenya

In response to the current economic landscape and the need for sustainable public finance, National Treasury has proposed significant amendments aimed at enhancing tax compliance,...

Finally, some white smoke: An analysis of the recent Supreme Court of Kenya’s decision on the Finance Act, 2023

Tax & Exchange Control

Finally, some white smoke: An analysis of the recent Supreme Court of Kenya’s decision on the Finance Act, 2023

Over the last year or so, the Kenyan tax environment has been uncertain, not only because of protests and/or demonstrations that resulted in the withdrawal of the Finance Bill, 2024,...

Rethinking staff outsourcing contracts from a tax perspective

Tax & Exchange Control

Rethinking staff outsourcing contracts from a tax perspective

On 30 August 2024, the Tax Appeals Tribunal (Tribunal) delivered a judgment in Appeal E433 of 2024 (judgment), in which it held that the reimbursement of staff costs made by a charitable...

Implementation of the Social Health Insurance Fund on track: Court of Appeal rules

Implementation of the Social Health Insurance Fund on track: Court of Appeal rules

The Social Health Insurance Fund (SHIF) was established by the Social Health Insurance Act, 2023 (Act). This, alongside the Primary Health Care Act, 2023 and the Digital Health Act,...

Lurking in the shadows: Understanding the often-overlooked capital gains tax in real estate transactions

Tax & Exchange Control

Lurking in the shadows: Understanding the often-overlooked capital gains tax in real estate transactions

Since its reintroduction in 2015, capital gains tax (CGT) has been somewhat overlooked by sellers and buyers in both land and realestatetransactions.

I am not their keeper: An analysis of the impact of non-compliance with electronic tax invoice requirements and Section 17 of the VAT Act on the part of the seller or landlord in real estate transactions

Tax & Exchange Control

I am not their keeper: An analysis of the impact of non-compliance with electronic tax invoice requirements and Section 17 of the VAT Act on the part of the seller or landlord in real estate transactions

Gone are the days when a buyer or tenant of real estate property only worried about the purchase price or rent. Tax compliance, on the part of the seller, now seems to be a burden...

Public participation is the fulcrum upon which the constitutionality of legislation rests: An analysis of the recent Court of Appeal decision nullifying the Finance Act, 2023

Tax & Exchange Control

Public participation is the fulcrum upon which the constitutionality of legislation rests: An analysis of the recent Court of Appeal decision nullifying the Finance Act, 2023

The Court of Appeal of Kenya (CoA), through its judgment issued on 31 July 2024, declared the entire Finance Act, 2023 (Act) unconstitutional. Details of what was contained in the...

All articles by Charity

Tax outlook 2026: Navigating Kenya’s evolving tax landscape

Tax & Exchange Control

Tax outlook 2026: Navigating Kenya’s evolving tax landscape

The first quarter of the calendar year is a critical time for many businesses to reassess their tax strategies for the year ahead. As they finalise budgets and review growth plans,...

Tax highlights from the Business Laws (Amendment) Bill, 2025

Tax & Exchange Control

Tax highlights from the Business Laws (Amendment) Bill, 2025

The Business Laws (Amendment) Bill, 2025 (Bill) proposes sweeping amendments to multiple statutes, with the overarching objective of enhancing the ease of doing business, promoting...

Kenya issues draft Income Tax (Significant Economic Presence Tax) Regulations, 2025

Tax & Exchange Control

Kenya issues draft Income Tax (Significant Economic Presence Tax) Regulations, 2025

The Commissioner of the Kenya Revenue Authority (KRA) on behalf of the Cabinet Secretary for National Treasury and Economic Planning has developed the draft Income Tax (Significant...

Tax by agreement? Demystifying the myth of contractually transferring tax liability

Tax & Exchange Control

Tax by agreement? Demystifying the myth of contractually transferring tax liability

Picture this: You are contracted for a major infrastructure project involving a National Government facility. The Government issues an undertaking, in writing, that it will bear the...

Kenyan High Court rules that unregistered foreign lenders cannot sue defaulting borrowers

Corporate & Commercial Law

Kenyan High Court rules that unregistered foreign lenders cannot sue defaulting borrowers

Advancing credit and having means to enforce against a borrower on default are fundamental to the operations of any financial institution. Recently, the High Court of Kenya has issued...

The Competition Authority of Kenya releases the Animal Feed Market Inquiry Report

Competition Law

The Competition Authority of Kenya releases the Animal Feed Market Inquiry Report

On 6 February 2025, the Competition Authority of Kenya (CAK) published its report on the Animal Feed Market Inquiry (Report). The Report highlighted several anti-competitive practices...

Value-added tax in land transactions: Lessons from the Sayani Investments case

Tax & Exchange Control

Value-added tax in land transactions: Lessons from the Sayani Investments case

The charging of value-added tax (VAT) on the sale of land, whether developed or undeveloped, has long been a subject of contention in Kenya’s tax regime. In the recent case of Sayani...

The fine line between debt and equity: An analysis of the Aquavita case and its impact on structuring redeemable preference shares

Tax & Exchange Control

The fine line between debt and equity: An analysis of the Aquavita case and its impact on structuring redeemable preference shares

Redeemable preference shares are often used by companies during fundraising and have certain tax advantages, depending on how they are structured.

Same script, different cast: An analysis of the proposed Tax Laws (Amendment) Bill, 2024 and Tax Procedures (Amendment) (No.2) Bill, 2024 in Kenya

Tax & Exchange Control

Same script, different cast: An analysis of the proposed Tax Laws (Amendment) Bill, 2024 and Tax Procedures (Amendment) (No.2) Bill, 2024 in Kenya

In response to the current economic landscape and the need for sustainable public finance, National Treasury has proposed significant amendments aimed at enhancing tax compliance,...

Finally, some white smoke: An analysis of the recent Supreme Court of Kenya’s decision on the Finance Act, 2023

Tax & Exchange Control

Finally, some white smoke: An analysis of the recent Supreme Court of Kenya’s decision on the Finance Act, 2023

Over the last year or so, the Kenyan tax environment has been uncertain, not only because of protests and/or demonstrations that resulted in the withdrawal of the Finance Bill, 2024,...

Rethinking staff outsourcing contracts from a tax perspective

Tax & Exchange Control

Rethinking staff outsourcing contracts from a tax perspective

On 30 August 2024, the Tax Appeals Tribunal (Tribunal) delivered a judgment in Appeal E433 of 2024 (judgment), in which it held that the reimbursement of staff costs made by a charitable...

Implementation of the Social Health Insurance Fund on track: Court of Appeal rules

Implementation of the Social Health Insurance Fund on track: Court of Appeal rules

The Social Health Insurance Fund (SHIF) was established by the Social Health Insurance Act, 2023 (Act). This, alongside the Primary Health Care Act, 2023 and the Digital Health Act,...

Lurking in the shadows: Understanding the often-overlooked capital gains tax in real estate transactions

Tax & Exchange Control

Lurking in the shadows: Understanding the often-overlooked capital gains tax in real estate transactions

Since its reintroduction in 2015, capital gains tax (CGT) has been somewhat overlooked by sellers and buyers in both land and realestatetransactions.

I am not their keeper: An analysis of the impact of non-compliance with electronic tax invoice requirements and Section 17 of the VAT Act on the part of the seller or landlord in real estate transactions

Tax & Exchange Control

I am not their keeper: An analysis of the impact of non-compliance with electronic tax invoice requirements and Section 17 of the VAT Act on the part of the seller or landlord in real estate transactions

Gone are the days when a buyer or tenant of real estate property only worried about the purchase price or rent. Tax compliance, on the part of the seller, now seems to be a burden...

Public participation is the fulcrum upon which the constitutionality of legislation rests: An analysis of the recent Court of Appeal decision nullifying the Finance Act, 2023

Tax & Exchange Control

Public participation is the fulcrum upon which the constitutionality of legislation rests: An analysis of the recent Court of Appeal decision nullifying the Finance Act, 2023

The Court of Appeal of Kenya (CoA), through its judgment issued on 31 July 2024, declared the entire Finance Act, 2023 (Act) unconstitutional. Details of what was contained in the...

All articles by Charity

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