PBO 2025 Year-to-Date Review

The year 2025 marks a pivotal moment for Kenya’s Public Benefit Organisation (PBO) sector. From the High Court’s landmark ruling on the PBO Act to the rollout of the Draft PBO Regulations and the global adoption of the International Non-Profit Accounting Standards (INPAS), the landscape for NGOs and PBOs is rapidly evolving.

Our latest review breaks down these critical developments, including the extension of the NGO–PBO transition deadline, key financial reporting changes, and new income tax exemption rules that have shaped compliance, governance, and funding strategies in 2025 and beyond.