Source-cited draft: tax overview for Kenya (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Tax system administration
Kenya operates a self-assessment tax system administered by the Kenya Revenue Authority (KRA) through the iTax portal. The headline taxes are individual income tax (PAYE), corporation tax, and value added tax (VAT).
Standard tax year (year of income) for individuals
1 January to 31 December (calendar year)Income Tax Act (Cap 470) — https://taxsummaries.pwc.com/kenya/individual/tax-administration
National currency
Kenyan Shilling (KES / Ksh)Central Bank of Kenya Act
National tax authority
Kenya Revenue Authority (KRA), filing via the iTax portalKenya Revenue Authority Act — https://www.kra.go.ke/
Basis of taxation
Source-based: income accrued in or derived from Kenya is taxable; residents are also taxed on certain foreign employment incomeIncome Tax Act (Cap 470) — https://taxsummaries.pwc.com/kenya/individual/taxes-on-personal-income
Top marginal personal income tax (PAYE) rate
35Income Tax Act (Cap 470), Third Schedule (as amended by Finance Act 2023) — https://www.kra.go.ke/individual/filing-paying/types-of-taxes/paye
Resident company corporation tax rate
30Income Tax Act (Cap 470), Third Schedule — https://taxsummaries.pwc.com/kenya/corporate/taxes-on-corporate-income
Does Kenya levy VAT?
Yes — VAT at a standard rate of 16VAT Act, 2013 — https://taxsummaries.pwc.com/kenya/corporate/other-taxes
Monthly PAYE remittance deadline
By the 9th day of the following monthIncome Tax Act (Cap 470); Tax Procedures Act, 2015 — https://www.kra.go.ke/individual/filing-paying/types-of-taxes/paye
Annual individual income tax return deadline
30 June following the end of the year of incomeTax Procedures Act, 2015 — https://www.kra.go.ke/file-my-returns
Annual corporation tax return deadline
Within 6 months of the company's financial year end (e.g. 30 June for a 31 December year end)Tax Procedures Act, 2015 — https://taxsummaries.pwc.com/kenya/corporate/tax-administration
Monthly VAT return and payment deadline
By the 20th day of the following monthVAT Act, 2013 — https://www.kra.go.ke/
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Other Kenya computations in the OpenAccountants Tax Library.