Standard

16%

Other

Zero-rated and exempt

Kenya VAT number format

Businesses in Kenya that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Kenya Revenue Authority, and will follow a certain format. The VAT number format is P000111111A.

Kenya VAT return periods

Businesses in Kenya that are required to collect tax from consumers must file regular tax returns with the Kenya Revenue Authority in Nairobi. Kenya's VAT return periods are:

Monthly

Kenya Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Kenya are required to start collecting and remitting tax.

Registration

KES5 million (in 12 months)

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Kenya are not required to collect taxes from the consumer.

Kenya VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Kenya VAT refund program, more info can be obtained from the Kenya Revenue Authority.