Kenya Tax & Investment Guides
16 guides covering Kenyan taxation, progressive PAYE 10–35% (5 brackets), corporate income tax 30% (25% newly listed, 15% EPZ/SEZ), VAT 16%, NSSF 6%+6%, Affordable Housing Levy 3%+3%, CGT 5%, turnover tax 3%, minimum tax 1%, rental income 10% WHT, and key investment topics.
Personal Tax & Residency
Progressive PAYE 10–35%, personal relief KES 2,400/month, AHL 3%, NSSF 6%, tax residency 183-day rule
Kenya Personal Income Tax Guide 2026 — PAYE 10–35% Progressive, Personal Relief KES 2,400
Kenyan personal income tax (PAYE). Progressive rates of 10%, 15%, 20%, 25%, 30%, and 35%. Personal relief KES 2,400/month, insurance relief up to KES 5,000/month, AHL 3%, NSSF 6%, and tax brackets for 2026.
Kenya Tax Residency Guide (183-Day Rule, Permanent Home, DTTs 2026)
Kenyan tax residency for 2026. 183-day physical presence test, permanent home test, no citizenship-based taxation. Residency starts on first day of presence. Non-residents taxed only on Kenyan-source income. Dual-residence resolved under DTA tie-breaker rules.
VAT & Indirect Tax
VAT 16% standard, 0% exports, registration threshold KES 5M, excise duty, import duty 25% EAC
Kenya Tax Filing Guide — iTax, 30 June Deadline, Instalment Tax, Penalties 2026
Kenyan tax filing for 2026. Annual returns via iTax by 30 June. Monthly PAYE returns by 9th. Instalment tax for businesses in 4 instalments. Penalties: KES 10,000 or 5% late filing, 1% monthly interest. e-Filing mandatory for most taxpayers.
Kenya VAT Guide 2026 — 16% Standard Rate, Registration Threshold KES 5M
Kenyan Value Added Tax. Standard rate 16%, zero-rated supplies (exports), exempt supplies, registration threshold KES 5 million annual turnover, VAT returns filed via iTax, and digital services VAT.
Business & Corporate Tax
CIT 30%, newly listed 25% (3yr), EPZ/SEZ 15%, turnover tax 3%, minimum tax 1%, DST 1.5%
Kenya Business Registration Guide — eCitizen, KRA PIN, Company Types, Permits 2026
business registration in Kenya. Company registration via eCitizen (Business Registration Service). KRA PIN application automatic on incorporation. Types: LLC (most common), Ltd, sole proprietorship, partnership. Business permits from county governments. Foreign company registration as branch or subsidiary. EAC TradeNet for customs registration.
Kenya Corporate Tax Guide 2026 — CIT 30%, EPZ 15%, Turnover Tax 3%
Kenyan corporate income tax. Standard CIT 30% for resident companies, 25% for newly listed companies (3yr), 10% for EPZ/SEZ, minimum tax 1%, turnover tax 3%, digital services tax 1.5%, and capital deductions.
Kenya Cross-Border Tax Guide — Transfer Pricing, Thin Cap, DTTs, CFC Rules 2026
Kenyan cross-border taxation. Transfer pricing rules aligned with OECD guidelines. Thin capitalisation: 30% EBITDA interest cap. Over 30 double tax treaties. CFC rules targeting passive income. Withholding tax on payments to non-residents: dividends 10%, interest 15%, royalties 20%, management fees 20%.
Investment & Savings
CGT 5%, dividends 10%/15% WHT, interest 10%/15% WHT, crypto as ordinary income, pension contributions
Kenya Capital Gains Tax Guide 2026 — CGT 5%, Property & Securities
Kenyan capital gains tax (CGT). Flat rate of 5% on gains from property and securities. No CGT on NSE-listed shares traded on the secondary market. Exemptions for primary residence and small businesses. Filing via iTax within 30 days of transfer.
Kenya Crypto Tax Guide 2026 — Taxed as Ordinary Income, CGT Position
cryptocurrency taxation in Kenya. KRA treats crypto gains as ordinary income subject to PAYE/CIT rates. No specific crypto legislation. Capital Gains Authority position classifies crypto as property. Record-keeping essential. Trading platforms must register with KRA. P2P trading common. KRA has data collection powers under the Tax Procedures Act.
Kenya Investment Income Guide 2026 — Dividends 10%/15% WHT, Interest 10%/15% WHT
Guide to Kenyan taxation of investment income. Dividends: 5% WHT resident, 10% WHT non-resident (15% if no DTA). Interest: 10% WHT resident, 15% WHT non-resident. Royalties: 10% WHT resident, 20% WHT non-resident. CGT 5% on shares (private companies). Government bonds exempt.
Kenya Pension Guide — NSSF, Occupational Schemes, Retirement Benefits, RBAs 2026
Kenyan pension system. NSSF mandatory 6%+6% capped at KES 18,000. Occupational Retirement Benefits Schemes (ORBS) with tax-deductible contributions up to KES 20,000/month. Individual Retirement Benefits (IRBAs). Retirement Benefits Authority (RBA) regulation. Pension taxation: lump sum up to KES 600,000 tax-free, monthly pensions taxed as income.
Property & Wealth Tax
Stamp duty 2%+2%, land rates ~0.5%, rental income 10% WHT, no inheritance/gift/wealth tax
Kenya Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, No Gift Tax
Kenyan inheritance and gift tax rules. No inheritance tax, estate tax, or gift tax. Succession governed by the Law of Succession Act (Cap. 160). Property transfer upon death: stamp duty 2% and registration fees apply. No step-up in cost basis for CGT purposes. Estate administration via High Court.
Kenya Property Tax Guide 2026 — Stamp Duty 2%+2%, Land Rates ~0.5%
Kenyan property-related taxes. Stamp duty 2% buyer + 2% seller (county-dependent), annual land rates ~0.5% of property value, capital gains tax 5%, rental income 10% withholding, and land registration fees.
Kenya Rental Income Tax Guide 2026 — 10% Withholding, KES 288,000 Threshold
rental income taxation in Kenya. 10% withholding tax on gross rent (final tax if <KES 288,000/yr). Above threshold taxed under normal PAYE/CIT. Deductions for mortgage interest, maintenance, insurance, and land rates. Non-resident WHT at 30%.
Kenya Wealth Tax Guide 2026 — No Wealth Tax
Kenya has no wealth tax, no annual net worth tax, and no income tax surcharge. Land rates (~0.5%) are the closest recurring wealth-related levy. Net worth declared in annual tax returns for high-net-worth individuals. No foreign asset reporting regime. Kenya relies on income, consumption, and property transaction taxes.
Employment & Social Security
NSSF 6%+6% capped at KES 18,000, AHL 3%+3%, SHA new health authority, social contributions
Kenya Calculators (9)
Free calculators for Kenyan salary, tax, and personal finance.
Kenya Salary
Net pay after PAYE 10–35%, NSSF, AHL, and personal relief.
Kenya VAT
VAT 16% standard rate calculations.
Kenya Corporate Tax
CIT 30%, newly listed 25%, EPZ 15%.
Kenya Property Tax
Stamp duty, land rates, CGT 5% calculator.
Kenya Social Contributions
NSSF 6%+6%, AHL 3%+3% contributions.
Kenya Income Tax
PAYE 10–35% bracket calculator.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.