Kenya · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
AI-drafted, editorial review pending. The official links below are checked — confirm specifics with the authority.
The Kenya Revenue Authority administers income tax, VAT and customs, and the rules change each year through a Finance Act passed in June; the Finance Act 2026, assented on 23 June 2026, mostly took effect on 1 July 2026 without changing the headline rates. Resident companies pay 30% corporate income tax. Employees are taxed through PAYE in monthly bands — 10% on the first KES 24,000, then 25%, 30% and 32.5%, and 35% above KES 800,000 a month — less a personal relief of KES 2,400 a month. VAT is 16% and capital gains tax 15%. Employers also deduct the 2.75% SHIF contribution, NSSF pension contributions and a 1.5% Affordable Housing Levy, which they match.
- Resident companies: 30%. VAT: 16%. Capital gains tax: 15%.
- PAYE runs from 10% on the first KES 24,000 a month to 35% above KES 800,000, less KES 2,400 personal relief.
- A Finance Act each June changes the details; check the current one.
- Kenya Revenue Authority (KRA)
Kenya Revenue Authority: income tax, VAT, PAYE and customs.
- The National Treasury
The National Treasury, which presents the annual Finance Bill.
Government portals
- Business Registration Service (BRS) — Company, LLP and business-name registration, official searches and insolvency.
- Kenya Revenue Authority (KRA) — Tax PINs, income tax, PAYE, VAT, eTIMS invoicing and customs.
- Directorate of Immigration Services — Work permits and passes, permanent residence, eTA and passports.
- Office of the Data Protection Commissioner (ODPC) — Registration of data controllers and processors, complaints and breach reports.