Africa
Currency
KES
Corporate Tax
30%
Personal Income Tax
35%
VAT / GST
16%
Standard; 37.5% for non-residents with no PE; 15% for newly listed SMEs (3 years).
Top rate 35% above KES 800,000/month (Finance Act 2023); PAYE scale 10%-35%.
Standard rate; 8% on electricity and petroleum; 0% on exports.
Dividends
15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
NSSF 12% (employer 6% + employee 6%); SHIF 2.75% of gross salary; Housing Levy 1.5% (employer+employee).
Capital Gains Tax
15% (5% on listed shares)
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Annual land rates (county-set)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~20
Key partners: UK, Canada, France, Germany, India, South Africa
DTAs generally reduce withholding to 10%–15%. Treaty with UAE in force.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Digital Service Tax 1.5% of transaction value. Turnover tax 3% for businesses under KES 5m.
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