Register for and pay Significant Economic Presence (SEP) tax (formerly Digital Service Tax)
Kenya Revenue Authority · sources read 3 Oct 2026
Register on iTax and pick the Significant Economic Presence Tax (SEPT) obligation. To pay, raise a payment slip on iTax under Income Tax, enter your monthly turnover and pay the tax it works out. SEP tax replaced Digital Service Tax from 27 December 2024.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Where
- Online on KRA iTax (itax.kra.go.ke)
Steps
- Go to the iTax new PIN registration page, choose your taxpayer type and mode of registration, and tick Significant Economic Presence Tax (SEPT).
- Fill in your basic details, select the SEPT obligation on the obligation details tab, and submit.
- KRA reviews the form. Once approved, your PIN and iTax password come to the email you registered with.
- To pay, log in to iTax, open the payment menu and choose tax head Income Tax with the Significant Economic Presence subhead.
- Enter your monthly turnover. iTax works out the deemed taxable profit and the tax. Submit to get a payment slip, then pay it.
Watch out
- Periods before 27 December 2024 are still paid as Digital Service Tax. Use the SEP subhead only for later periods.
- Already paying DST? KRA has moved you to the SEP obligation automatically, so you don't need to register again.
- When registering new, the business start date you enter must be after 27 December 2024.
Official sources (4)
- i-Tax User Guide on Significant Economic Presence Tax (New Registration) kra.go.ke · read 3 Oct 2026
- Taxation of the Digital Economy (fact sheet) kra.go.ke · read 3 Oct 2026
- Compliance by Non-Resident Digital Service Providers kra.go.ke · read 3 Oct 2026
- iTax itax.kra.go.ke · read 3 Oct 2026