- Brackets updated
- Special regimes updated
migrated from the production database; research reasoning not recorded.
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: 2026
- Tax system
- Worldwide Worldwide income taxation for residents. Non-residents are taxed on Kenya-source income only. Significant Economic Presence (SEP) tax applies at 3% on qualifying non-resident digital and electronic services income (digital service tax was repealed in 2024).
- Top PIT rate
- 35.0%
- Corporate tax rate
- 30.0%
- VAT
- 16.0%
- Capital gains tax
- 15.0% Final tax at 15% on net gains from transfer of property situated in Kenya, including certain share disposals with Kenyan immovable-property substance. NIFCA-certified transactions may qualify for a reduced rate.
- Social security (employee)
- 6.0%
- Social security (employer)
- 6.0%
- Social security cap (annual)
- KES 1,296,000
- 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 residency
- Days threshold
- 183 days
- Residency rules
- Resident if the person has a permanent home in Kenya and was present for any period in the year, or (without a permanent home) was present 183+ days in the year, or was present in the year and each of the two prior years for periods averaging more than 122 days per year.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 β 12-31
- Filing deadline
- April 30
Sources
- KRA β Individual Income Tax bands and PAYE (accessed Oct 9, 2026) PIT bands effective 1 July 2023; personal relief; resident worldwide employment income
- KRA β Capital Gains Tax (accessed Oct 9, 2026) 15% final CGT on property transfers; exemptions
- KRA β Finance Act 2026 taxpayer guide (accessed Oct 9, 2026) Individual filing deadline moves to 30 April from 1 January 2027
- PwC Worldwide Tax Summaries β Kenya (accessed Oct 9, 2026) CIT, VAT, WHT, NSSF/SHIF/AHL, SEP tax, residency, NIFCA, treaties