Kenya Tax Types & Management
All Taxes
Income Tax
Business Tax
Indirect Tax
Withholding
Income Taxes
PAYE (Pay As You Earn)
Employment Income Tax
10% - 35%
Active
Individual Income Tax
Personal Income Tax
10% - 35%
Active
Business Taxes
Corporation Tax
Company Profits Tax
30% / 37.5%
Active
Turnover Tax
SME Simplified Tax
1%
Active
Presumptive Tax
Micro Business Tax
Fixed Amount
Active
Minimum Tax
Alternative Minimum Tax
1%
Active
Indirect Taxes
VAT (Value Added Tax)
Goods & Services Tax
16%
Active
Excise Duty
Specific Goods Tax
Variable
Active
Import Duty
Customs Tax
0% - 100%
Active
Digital Service Tax
Technology Services Tax
1.5%
Active
Withholding Taxes
Withholding Tax - Resident
Domestic Withholding
5% - 20%
Active
Withholding Tax - Non-Resident
Foreign Withholding
10% - 30%
Active
Other Taxes & Levies
Stamp Duty
Document Tax
Variable
Active
Capital Gains Tax
Asset Disposal Tax
5%
Active
Rental Income Tax
Property Income Tax
10% / 30%
Active
Betting Tax
Gaming & Lottery Tax
7.5% / 20%
Active
Advance Tax
Installment Tax Payments
Quarterly
Active
Branch Profits Tax
Foreign Branch Tax
15%
Active