🇰🇪 NAIROBI INTERNATIONAL FINANCIAL CENTRE
Kenya — Special Tax Regime
Status
Active
Effective From
Jul 1, 2021
📋 DETAILS
Summary
Reduced CIT rates for certified start-ups and financial service providers operating through the Nairobi IFC.
Eligibility
Enterprises certified by the Nairobi International Financial Centre Authority (NIFCA)
Benefits
15% CIT for first 3 years, 20% for next 4 years (vs. 30% standard). Withholding tax exemptions on certain payments.
Requirements
Must be certified by NIFCA. Must operate in qualifying financial services activities.
Limitations
Limited to qualifying financial services activities.
Income Types Covered
Income from qualifying NIFCA activities
Duration Details
7 years of preferential rates
💰 FINANCIAL
Flat Rate
15.0%
Duration
7 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
35.0%
Corporate Tax
30.0%
VAT
16.0%
Capital Gains
15.0%
Treaty Count
15
📚 SOURCE
KRA Kenya
View source →
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