An abstract cover for the sources section

Sources and methodology

Sources are recorded in a single database with a reliability rating, a topic list, a last-verified date and a review interval. Each page lists the sources behind its claims.

Reliability ratings

OFFICIAL covers primary law and the revenue authority itself, and is required to support anything stated as a requirement. AUTHORITATIVE covers professional firms and established reporting, and may support explanation and context but never a requirement. OWN covers our own research, which is published with its methodology attached.

Geographic data

County names, codes and headquarters come from the First Schedule to the Constitution of Kenya, 2010. Descriptions of where trade clusters in a town are observational: named markets, streets and trading areas. We publish no population, business-count or market-size figures, because we have no source we can stand behind for them at town level.

What a missing figure means

Where you expect a number and find a description instead, that is deliberate. It means we have not verified the figure. It does not mean the figure does not exist, and the right place to check it is KRA.

Published 2026-09-25 · Updated 2026-09-25 · Compiled by etims.online editorial team