Kenya

Paying Taxes in

Kenya

Below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 189 economies. The most recent round of data collection was completed in December 2012.

Compare Kenya to 188 other economies.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 5 42 30% taxable profit 28.2
Employer paid - Social security contributions (NSSF) 12 51 2.6675% gross salaries 5.3
Single business permit - manufacturer 1 KES 100,000 fixed fee 4.2
Standards levy 2 0.2% net sales 3.5
Employer paid - Training or apprentice tax 2 KES 600 per employee number of employees 1.5
Advance motor vehicle tax 1 KES 1,500 per ton vehicle weight 1.0 included in other taxes
Single business permit - trader 1 KES 20,000 fixed fee 0.8
Tax on interest 0 15% interest income 0.4 included in other taxes
Land rates 1 0.6% land value 0.3
Road maintenance levy 0 paid jointly KES 9 per liter fuel consumption 0.3
Tax on check transactions 1 KES 2 per check number of checks 0
Land rent 1 various rates 0
Petroleum development duty 0 paid jointly KES 0.4 per liter fuel consumption 0
Stamp duty on contracts 1 various rates type of contract .. small amount
Value added tax (VAT) 12 214 16% value added .. not included
Fuel tax - excise duty 1 KES 10.31 per liter fuel consumption .. small amount
Totals: 41 308 44.2

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