Register for and pay the 2% tourism levy
Tourism Fund · sources read 2 Oct 2026
Hotels, restaurants and other regulated tourism businesses register on the Tourism Fund eLevy portal, file a return every month and pay the 2% levy by the 10th of the following month. You pay with an eLevy e-slip through eCitizen M-Pesa.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Deadline
- File and pay by the 10th of the following month
- Where
- Online on the Tourism Fund eLevy portal; payment through eCitizen (M-Pesa). Head office: Tourism Fund Building, Valley Road, Nairobi.
Steps
- Register your business on the Tourism Fund eLevy portal (levy.tourismfund.co.ke).
- Wait for your account to be verified and for your Establishment code. You need it before you can file.
- Every month, fill in the return on eLevy (month, VAT, service charge and daily sales) and submit it.
- Generate the e-slip, click Pay, choose M-Pesa and confirm with your M-Pesa PIN.
Watch out
- Paying late costs an instant KSh 5,000 penalty plus 3% of the levy due.
- The 2% is not simply 2% of your bill. The Fund's formula depends on whether you charge VAT and service charge, so use its calculator page.
- Keep the records that show how much levy you owe for five years from the end of the year they were made.
Who can apply
- Hotels and other accommodation that charge at least KSh 250 per person (including breakfast or any meal or service).
- Restaurants and other food and drink businesses with sales of at least KSh 250,000 a month.
Official sources (7)
- Tourism Levy tourismfund.go.ke · read 2 Oct 2026
- Tourism Fund - Frequently Asked Questions tourismfund.go.ke · read 2 Oct 2026
- Registration tourismfund.go.ke · read 2 Oct 2026
- How to Pay the 2% Tourism Levy tourismfund.go.ke · read 2 Oct 2026
- Offences & Penalties tourismfund.go.ke · read 2 Oct 2026
- How to file returns (eLevy user guide extract) tourismfund.go.ke · read 2 Oct 2026
- TF | eLevy levy.tourismfund.co.ke · read 2 Oct 2026