Tax Overview in Kenya

Tax overview for Kenya (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Kenya · tax year 2025 · changed 25 Jun 2026

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Key figures: Kenya, 2025

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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

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Kenya tax system at a glance

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 portal (Kenya 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 income (Income Tax Act (Cap 470) — https://taxsummaries.pwc.com/kenya/individual/taxes-on-personal-income)
Top marginal personal income tax (PAYE) rate — 35 percent (Income 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 — 30 percent (Income 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 16 percent (VAT Act, 2013 — https://taxsummaries.pwc.com/kenya/corporate/other-taxes)
Monthly PAYE remittance deadline — By the 9th day of the following month (Income 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 income (Tax 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 month (VAT Act, 2013 — https://www.kra.go.ke/)

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Kenya tax system at a glance

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 portal (Kenya 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 income (Income Tax Act (Cap 470) — https://taxsummaries.pwc.com/kenya/individual/taxes-on-personal-income)

Top marginal personal income tax (PAYE) rate — 35 percent (Income 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 — 30 percent (Income 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 16 percent (VAT Act, 2013 — https://taxsummaries.pwc.com/kenya/corporate/other-taxes)

Monthly PAYE remittance deadline — By the 9th day of the following month (Income 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 income (Tax 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 month (VAT Act, 2013 — https://www.kra.go.ke/)