Digital asset tax on crypto and NFTs (repealed in 2025)
Kenya Revenue Authority · sources read 3 Oct 2026
Digital asset tax on crypto and NFT transfers was repealed under the Finance Act, 2025. You can now only pay it for transfers dated before 30 June 2025. Crypto platforms instead pay 10% excise duty on the fees they charge.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Where
- Online on the KRA iTax portal
Steps
- Still owe digital asset tax from before the repeal? Log in to iTax and generate a payment slip for that period. iTax only allows transfer dates before 30 June 2025.
- Pay the slip by bank or M-Pesa paybill 222222, using the Payment Registration Number on the slip as the account.
- Run a crypto platform? Register on iTax for "excise duty on fees charged on virtual asset transactions", then file returns and pay there.
Watch out
- The excise duty is 10% of the platform's fees, from 1 July 2025. It isn't charged on the value of the crypto itself.
- From July 2026, crypto platforms must file a yearly information return with KRA on their reportable users.
Who can apply
- Anyone still owing digital asset tax for transfers dated before 30 June 2025
- Virtual asset service providers (crypto platforms) that charge fees on transactions
Official sources (4)
- iTax Enhancements and Resolution of Defects for July & August 2025 kra.go.ke · read 3 Oct 2026
- Finance Act, 2026 (No. 19 of 2026), Kenya Gazette Supplement No. 157 kra.go.ke · read 3 Oct 2026
- Individual Income Tax kra.go.ke · read 3 Oct 2026
- iTax portal itax.kra.go.ke · read 3 Oct 2026