Kenyan VAT

Kenya introduced a Value Added Tax regime in January 1990. It follows the standard international model, with VAT being charged at every point in the production or supply chain to the final consumer. Tax registered businesses may claim a deduction of the input VAT incurred from the VAT collected on sales through a monthly VAT return.

VAT is administered by the Revenue Authority.

Requirement to register for Kenyan VAT

VAT is due on the income generated from taxable supplies. These include:

  • Domestic supplies of goods and services
  • Imports

Latest Kenyan news

Kenya withholding VAT

October 10, 2016

Kenya has reintroduced its withholding VAT, backdated it to 19 January 2016. The measure, designed to prevent VAT evasion...

Kenya VAT changes

June 12, 2015

The new 2015/16 budget for Kenya includes a number of VAT changes, including: Good in transit will be nil rated instead of exempt from VAT,...

Kenya withholding VAT update

November 22, 2014

Kenya has updated the guidelines on its withholding VAT regime. Withholding VAT was introduced in 2003 as an anti-fraud measure....