Flat rate
15.0%
Duration
7 years
Prior non-residency
—
required before applying
Standard top income tax
35.0%
Kenya, without the regime
Overview
- Regime
- Nairobi International Financial Centre
- Country
- Kenya
- Type
- Flat rate
- Status
- Active
- Effective from
- Jul 1, 2021
- Expires on
- —
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
View source KRA Kenya