Top income tax
35.0%
Worldwide system
Corporate tax
30.0%
VAT
16.0%
standard rate
Tax residency
183 days
15 tax treaties
Kenya tax profile
Data year: 2025
- Tax system
- Worldwide Worldwide income taxation for residents. Non-residents taxed on Kenya-sourced income only.
- Top PIT rate
- 35.0%
- Corporate tax rate
- 30.0%
- VAT
- 16.0%
- Capital gains tax
- 15.0% Capital gains on transfer of property taxed at 15%.
- Social security (employee)
- 6.0%
- Social security (employer)
- 6.0%
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 20.0%
- Treaty count
- 15
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| KES 0 | KES 288,000 | 10.0% |
| KES 288,000 | KES 388,000 | 25.0% |
| KES 388,000 | KES 6,000,000 | 30.0% |
| KES 6,000,000 | KES 9,600,000 | 32.5% |
| KES 9,600,000 | and above | 35.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Nairobi International Financial Centre Reduced CIT rates for certified start-ups and financial service providers operat... | 15.0% | 7yr | Active |
Tax flags
Digital Services Tax
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if has a permanent home in Kenya, or present in Kenya for 183+ days in a year, or present for an average of 122+ days over 3 consecutive years.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- June 30
Sources
- PwC Worldwide Tax Summaries - Kenya (accessed Mar 23, 2026) PIT, CIT, VAT, withholding rates