Not-for-Profit Law · October 2026
How to Register an NGO in Kenya in 2026: The PBO Regime Explained
The NGO Board is gone and new Regulations are in force. Here is what founders, boards and existing NGOs need to know.
Belinda Wakasa, Advocate of the High Court of Kenya
What has changed
Kenya no longer registers NGOs under the NGO Co-ordination Act, 1990. The Public Benefits Organizations Act (Cap. 134) came into force on 14 May 2024, and the Public Benefits Organizations Regulations, 2026 (Legal Notice No. 43 of 2026) took effect on 18 March 2026. Charitable, development and advocacy organisations are now registered as Public Benefit Organisations (PBOs) by the Public Benefit Organizations Regulatory Authority (PBORA).
"NGO" is still the everyday term, but the legal category is now "PBO". No organisation may describe itself as a PBO unless it is registered or has had PBO status bestowed on it.
Who qualifies as a PBO
A PBO is an autonomous, non-partisan, non-profit group that carries out public benefit activities in areas such as education, health, children, environment, human rights, legal aid, relief, youth and sports. To register, it must pass a public benefit test: its beneficiaries must be identifiable, the benefit must be direct, and its activities must give no private benefit to its directors or their families or associates.
Trade unions, political parties, religious organisations devoted to worship, societies, co-operatives, Saccos, microfinance institutions and community groups that serve their own members are not PBOs.
Types of PBO
National PBO
A new organisation formed in Kenya. The usual "register an NGO" route.
International PBO
A foreign organisation that will run programmes, raise funds or work directly with beneficiaries in Kenya.
Exempt international organisation
A foreign organisation that only works indirectly, for example through grants to local partners. Operates under a permit.
Bestowed PBO status
An existing company limited by guarantee or trust with at least three years of public benefit work and audited accounts.
How to register an NGO in Kenya: the process
- Reserve the nameSubmit at least two proposed names to PBORA (KES 1,000). The name is held for 60 days.
- Hold a founding meetingAdopt the constitution, appoint the directors and resolve to register as a PBO.
- Prepare the documentsForm 1, the signed constitution, the minutes, and each director's ID or passport, KRA PIN and contacts.
- File and payLodge the application online through eCitizen and pay KES 25,000.
- ReviewPBORA must decide within 60 days. If anything is missing, you get up to 30 days to fix it.
- CertificateOnce registered, the PBO becomes a body corporate that can own property, contract, and sue or be sued.
Key requirements
- At least five directors, three of whom are not related to each other.
- One-third of the directors must be Kenyan nationals living in Kenya.
- Directors serve voluntarily; they may only be reimbursed expenses.
- The constitution must prevent income and property being shared out, and send surplus assets to a similar PBO on dissolution.
PBO registration fees at a glance
| Service | KES |
|---|---|
| Name search and reservation | 1,000 |
| Registration as a PBO | 25,000 |
| Registration as an international PBO | 45,000 |
| Exemption permit (international organisation) | 75,000 |
| Bestowment of PBO status | 20,000 |
| Annual report filing | 2,000 |
| Change of officials or amendment of constitution | 4,000 |
Some online guides still quote KES 16,000 or KES 30,000. Those were the fees under the old NGO Regulations, which have been revoked.
After registration
- File an annual report with audited accounts within six months of the end of your financial year.
- Notify PBORA of board changes within 30 days, and other material changes within 60 days.
- Keep proper books, an asset register and records of your activities.
- Apply to KRA separately for a tax exemption certificate. Registration does not make a PBO tax-exempt.
- Do not campaign or raise funds for any political party or candidate.
Already registered as an NGO?
You do not need to register afresh. Existing NGOs are deemed to be PBOs, and the High Court (Petition No. E519 of 2024) ordered that they be transitioned automatically. You must, however, submit updated information to PBORA, including an aligned constitution, board particulars and a resolution to enter the PBO Register. The transition period has been extended to May 2027.
Frequently asked questions
Who registers NGOs in Kenya now?
The Public Benefit Organizations Regulatory Authority (PBORA), which replaced the NGO Co-ordination Board. NGOs are now registered as Public Benefit Organisations (PBOs) under the Public Benefits Organizations Act (Cap. 134) and the Public Benefits Organizations Regulations, 2026.
How much does it cost to register an NGO (PBO) in Kenya?
KES 25,000 to register a national PBO, plus KES 1,000 for the name search and reservation. An international PBO pays KES 45,000, an exemption permit for an international organisation is KES 75,000, and bestowment of PBO status is KES 20,000.
How long does PBO registration take in Kenya?
PBORA must decide within 60 days of receiving a complete application. Allow two to three months overall, including name reservation and preparation of documents.
How many directors does a PBO need in Kenya?
At least five directors, three of whom are not related to each other, and at least one-third of whom are Kenyan nationals living in Kenya.
Do existing NGOs need to re-register as PBOs?
No. Existing NGOs are deemed to be PBOs and are transitioned automatically, but they must submit updated information to PBORA, including an aligned constitution, board particulars and a resolution to enter the PBO Register. The transition period has been extended to May 2027.
Download the full guide
A 16-page practical guide with statutory references, all fees and timelines, what your constitution must contain, compliance duties, the transition for existing NGOs, FAQs and a document checklist.
This article is general information on the law of Kenya as at 27 October 2026 and is not legal advice. Fees and procedures are set by PBORA and may change. For advice on registering or transitioning your organisation, get in touch.