🇰🇪 Kenya
KE / KEN #48
Nomad Score
56.0
Cities
16
Region
African Union,
Horn of Africa,
Africa,
Africa,
Eastern Africa,
Emerging Markets,
Developing Countries
Currency
KES
🇰🇪 KENYA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Worldwide income taxation for residents. Non-residents taxed on Kenya-sourced income only.
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%.
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
Digital Services Tax
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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 | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Nairobi International Financial Centre
Reduced CIT rates for certified start-ups and financial service providers operat... |
Flat rate | 15.0% | 7yr | Active |
🏠 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
🔗 RELATED
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