Kenya — Value-added tax (VAT)
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Kenya's general VAT rate is 16%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Kenya Revenue Authority (www.revenue.go.ke) in Nairobi.
Kenya is a member of the East Africa Community (EAC) Member trading bloc, which may affect international VAT collection and regulations.
Kenya's consumption tax is called the Value-added tax (VAT), which was introduced in December 1969.
Kenya VAT rates for 2023
- 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:
Kenya Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Kenya are required to start collecting and remitting tax.
- 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.
Kenya Tax Sources & Citations
- EN: Kenya Value Added Tax
- RU: НДС
- CN: 增值税
- Kenya Kenya Revenue Authority (1)
- Ernst & Young global VAT tax study, Kenya (updated 2023)
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