Overview of Kenya's main tax types
Kenya Revenue Authority · sources read 3 Oct 2026
Kenya's main taxes are income tax (collected through PAYE, withholding, instalment and corporation tax), rental income tax, VAT, excise duty, capital gains tax, turnover tax, and customs duties on imports. KRA collects them all; each one has its own registration, return and due date on iTax.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Deadline
- 30 Apr 2027 Individual income tax returns for 2026 are due by 30 April 2027. The law changed; KRA's page still says 30 June.
- Where
- Register tax obligations, file and pay on iTax (itax.kra.go.ke); imports are declared on the customs system (SIMBA) through a clearing agent
Steps
- Income tax: charged each year on income earned in Kenya, from business, employment, rent, dividends, interest, pensions and more.
- Employers deduct PAYE from salaries every payday and pay it to KRA by the 9th of the next month.
- VAT is charged on taxable goods and services supplied in Kenya or imported. Businesses must register for VAT once yearly sales pass KSh 5 million.
- Excise duty is charged on specific goods made in or imported into Kenya (like drinks and cosmetics) and on some services (like mobile phone and money transfer fees).
- Customs: duties and taxes are charged on imported and exported goods before Customs releases them.
Watch out
- Selling property (land, buildings, shares) can attract capital gains tax on the gain, separate from your income tax.
- Small businesses with turnover between KSh 1 million and KSh 25 million a year may fall under turnover tax (TOT) instead.
- KRA also collects some revenue for other agencies, such as stamp duty on property and share transfers.
Who can apply
- Anyone, resident or non-resident, who earns income from Kenya must declare and pay tax on it.
Official sources (5)
- Types of Taxes (Companies & Partnerships) kra.go.ke · read 3 Oct 2026
- Tax Obligations (Investing in Kenya) kra.go.ke · read 3 Oct 2026
- How to Import kra.go.ke · read 3 Oct 2026
- Finance Act, 2026 (No. 19 of 2026), Kenya Gazette Supplement No. 157 kra.go.ke · read 2 Oct 2026
- iTax itax.kra.go.ke · read 3 Oct 2026