Apply for tourism incentives (customs duty and VAT exemptions for hotels and tour operators)
Tourism Regulatory Authority · sources read 3 Oct 2026
Licensed hotels and tour operators can ask TRA to recommend a customs duty or VAT exemption on equipment and tour vehicles. Write to TRA's Director General with the application form and documents, then email them to tourismincentives@tra.go.ke or drop them at a TRA regional office.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- How long
- TRA responds within 14 days of getting a complete application
- Where
- By email to tourismincentives@tra.go.ke, or at the nearest TRA regional office
What you need
- A cover letter to the Director General, TRA
- A full list of the items, with quantities and values (printed and as an Excel file)
- The filled TRA application form
- Your tourism licence
- Certificate of incorporation, CR12 and memorandum and articles of association
- A valid tax compliance certificate
- Import papers: bill of lading or airway bill, invoice and Import Declaration Form (IDF)
Steps
- Write to the Director General of TRA, listing the items you want exempted with their quantities and values, the value of your facility, your land size, staff numbers and rooms and beds.
- Download and fill in the application form from tra.go.ke, and attach it with your documents.
- Email the complete application to tourismincentives@tra.go.ke or drop it at your nearest TRA regional office.
- TRA reviews it and prepares a recommendation letter from the Cabinet Secretary to the KRA Commissioner General, who grants the exemption.
Watch out
- Hotel items like furniture, linen, TVs and kitchenware must carry your hotel's logo (engraved, printed or marked).
- A 4x4 tour vehicle only qualifies if it has an open roof for game viewing and seats no more than 12 passengers.
- TRA only recommends; KRA grants the exemption. TRA and other agencies also carry out compliance checks later.
Who can apply
- TRA-licensed accommodation facilities and TRA-licensed tour operators
- For investors setting up or upgrading tourism facilities and services
Official sources (4)
- Tourism Incentives tra.go.ke · read 3 Oct 2026
- Customs Duty Exemption for the Hospitality Sector (requirements) tra.go.ke · read 3 Oct 2026
- Duty & VAT Exemption on 4x4 Imported and Locally Assembled for Tourism tra.go.ke · read 3 Oct 2026
- TRA Customer Service Delivery Charter (English, July 2026) tra.go.ke · read 3 Oct 2026