What excise duty is, and why it's charged on mobile money and betting
Excise Duty Act, 2015; Kenya Revenue Authority · sources read 5 Oct 2026
Excise duty is a tax on specific goods and services made in or imported into Kenya, such as alcohol, cigarettes, fuel, airtime and data, mobile money and bank fees, and betting. On mobile money it's charged on the transfer fee, not the money you send, and on betting on the amount deposited to bet. The rates are set in the Act's First Schedule and change through Finance Acts.
- Where
- Collected by KRA from manufacturers, importers and service providers; rates are in the Excise Duty Act
Steps
- To see the current rate on something, check the First Schedule of the Excise Duty Act, as changed by the latest Finance Act. KRA publishes both.
- Buying alcohol, cigarettes or other stamped goods? Use KRA's Soma Label app to check the excise stamp is genuine.
Watch out
- For mobile money, the duty is on the fee the provider charges you to send, not on the amount you send.
- Rates can change mid-year: the Treasury Cabinet Secretary can raise or lower a rate by up to 10% through a Gazette order, on top of changes made by Finance Acts.
- On betting, since 1 July 2026 the duty is charged on the amount deposited for betting purposes, and it now applies to horse racing too.
Who this covers
- Licensed manufacturers, importers and licensed service providers, who collect it in the price you pay
Official sources (3)
- Finance Act, 2026 (No. 19 of 2026) kra.go.ke · read 3 Oct 2026
- Excise Duty (Taxation for Companies & Partnerships) kra.go.ke · read 3 Oct 2026
- Excise Duty Act (Cap. 472), version of 1 July 2025 new.kenyalaw.org · read 5 Oct 2026