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Private Wealth and Tax Advisory | The Trust Administration Act, 2026

A Synthesis for Settlors, Trustees and Advisers 

On 8 September 2026, the Trust Administration Bill, 2026 was assented to by the President of the Republic of Kenya ushering in a new legal framework under the Trust Administration Act No. 28 of 2026 (the Act). The Act commenced on 25 September 2026, and it governs the creation and administration of trusts in Kenya.

The Act repeals the Trustees Act Chapter 167 of the Laws of Kenya and the Trustees (Perpetual Succession) Act Chapter 164 of the Laws of Kenya (the Repealed Statutes) and replaces them with a single statute governing the formation, registration, incorporation, administration and dissolution of trusts.

Considered as a whole, the Act moves Kenyan trusts from a largely private, instrument-led regime to one that is registered, transparent and actively supervised. The Act establishes a compliance framework to be administered by a Registrar of Trust.

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