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MMS Advocates

Practice area

Financial Services

Lending and security work on both sides of the table, together with the regulatory position of banks, SACCOs, microfinance institutions and payment providers operating in Kenya.

What this covers

  • Facility and security documentation
  • Charges, debentures and enforcement of security
  • SACCO, microfinance and deposit-taking regulation
  • Payments, virtual assets and financial technology licensing
  • Debt recovery and restructuring

From the library

What we have written on financial services

Publications
Publications04 Aug 2026

Land Titles as Loan Security: What Recent Supreme Court Rulings Mean for Bank Mortgages in Kenya

In commercial banking and corporate finance across Kenya, real property remains the primary asset used to secure credit facilities. However,…

Jean Marie · 3 min read

Publications
Publications11 Aug 2026

Minimum Tax in Kenya: The Changing Tax Landscape

Minimum tax was introduced in Kenya through the Finance Act, 2020, as a measure intended to ensure that businesses contributed…

Jean Marie · 2 min read

Publications
Publications13 May 2026

Kenya’s Finance Bill 2026 Debate: A Critical Look at Tax Policy, Public Burden, and Economic Direction.

Kenya’s Finance Bill 2026 has not just landed quietly on Parliament’s table; it has walked straight into people’s daily lives…

Laith Chuli · 3 min read

Publications19 Mar 2025

Supreme Court of Kenya Judgment: Barclays Bank of Kenya Limited vs. Commissioner of Domestic Taxes – Principles Governing Extension of Time for Filing Court Documents

Supreme Court of Kenya Judgment: Barclays Bank of Kenya Limited vs. Commissioner of Domestic Taxes – Principles Governing Extension of…

Valary Nyala · 3 min read

Publications03 Nov 2023

Kenya Revenue Authority Tax Amnesty Program

The Finance Act 2023 introduced a tax amnesty program for interest and penalties on tax debt by inserting section 37E…

Kevin Muthini · 1 min read

Publications
Publications01 Jul 2021

A Brief on the Central Bank Amendment Bill, 2021

There have been enough complaints concerning loan apps in Kenya, due to the lack of regulation of the sector. Thankfully,…

Victory Wanjohi · 3 min read

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