Kenya has enacted the Trust Administration Act, 2026 (Act No. 28 of 2026), creating a single framework for the formation, registration, incorporation and administration of trusts. The Act was assented to on 8th September 2026, published in the Kenya Gazette on 11th September 2026, and comes into operation on 25th September 2026.
The Act repeals the Trustees (Perpetual Succession) Act and the Trustee Act. It retains several established trust concepts but introduces a more structured system of registration, beneficial ownership disclosure, annual filings, record-keeping and regulatory oversight. The changes affect existing and proposed family, charitable and non-charitable purpose trusts, as well as settlors, trustees, beneficiaries, enforcers and professional advisers.
Why the law has changed
Kenya’s previous trust framework was divided between two statutes. The Trustees (Perpetual Succession) Act focused mainly on incorporating trustees and vesting property in a body corporate, while the Trustee Act dealt largely with trustees’ powers, appointments, discharge and court supervision. The new Act consolidates these areas and adds a central compliance and disclosure regime administered through the Business Registration Service.
The Act applies to trusts registered or incorporated under it, trusts created by a court order, and trusts created by or under another written law. It also preserves trusts and fiduciary obligations arising under customary law, equity, wills and court orders, together with the Court’s jurisdiction to recognise, enforce, vary and supervise them.
The principal changes
| Area | What the Act introduces |
| Registration | A written trust must be registered or incorporated and is not ordinarily enforceable until this has been done. The Act also recognises implied trusts, and the Court may recognise or enforce an unregistered written trust on application. |
| Legal status | A trust may be registered as an unincorporated trust or incorporated as a body corporate. Registration alone does not confer separate legal personality; incorporation does. |
| Trustee duties | Trustees must act with reasonable care, preserve and separate trust property, avoid unauthorised profit, comply with the trust deed and maintain proper records. Breach may result in personal liability. |
| Beneficial ownership | Every trust must maintain and lodge beneficial ownership information, update changes within the prescribed period and retain former beneficial owners’ records for at least seven years. |
| Ongoing filings | Trusts must file annual returns and notify the Registrar of specified changes, including changes involving trustees, enforcers, trust agents, trust deeds and trust assets. |
| Regulatory | A Registrar of Trusts will maintain the Register of Trusts and may issue directives, rectify records, impose administrative sanctions and commence trustee-disqualification procedures. |
What happens to existing trusts
Existing trusts do not cease to exist when the repealed laws fall away. Trusts incorporated under the Trustees (Perpetual Succession) Act and trusts created through registration of a deed under the Registration of Documents Act continue to be recognised. Their existing rights, liabilities, powers and duties are preserved under the new framework.
However, every existing trust must comply with the new Act within twenty-four (24) months after commencement, unless the Registrar directs another period. On the current timetable, the transition period ends on 25th September 2028. The Registrar may also issue new certificates of incorporation and recall certificates issued under the repealed law. The transition period should therefore be treated as a regularisation period, not as permission to postpone compliance until the final months. Regulations and operational guidance will be important in confirming the prescribed forms, fees, filing procedures, corporate-trustee requirements and the process for bringing existing trusts onto the new register.
Immediate steps for trustees
Trustees and trust administrators should begin by:
- confirming the trust’s present registration or incorporation status and locating its trust deed and certificate;
- reviewing the trust deed against the new rules on trustees, settlor powers, beneficiaries, enforcers, decision-making, remuneration and indemnities;
- verifying the particulars of the settlor, trustees, beneficiaries, enforcers and beneficial owners;
- preparing or updating the beneficial ownership register, asset register, accounting records and governance records;
- establishing a compliance calendar for annual returns and event-driven notifications; and
- aligning the trust’s record-keeping with anti-money laundering, know-your-client and data protection requirements.
Conclusion
The Trust Administration Act replaces Kenya’s fragmented trust framework with a central registration and compliance system. Its practical effect will be greater transparency, more formal administration and clearer accountability for trustees. Existing trusts have time to transition, but early review will reduce the risk of missing information, defective governance arrangements, or delayed filings.
How we can help
Rotich & Mathenge Advocates LLP advises on the establishment, registration, incorporation, and administration of trusts. We can assist existing trusts to review their deeds and governance arrangements, prepare beneficial ownership and statutory records, and manage the transition to the new framework.
