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 2013 (January 1, 2013 – December 31, 2013).

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 43 30% taxable profit 30.80
Standards levy 2 0.2% net sales 3.54
Employer paid - Social security contributions (NSSF) 12 51 5% gross salaries 1.52
Single business permit - manufacturer 1 KES 100,000 fixed fee 1.06
Tax on interest 0 15% interest income 0.38 included in other taxes
Employer paid - Training or apprentice tax 2 KES 600 per employee number of employees 0.38
Land rates 1 0.6% land value 0.30
Road maintenance levy 0 paid jointly KES 9 per liter fuel consumption 0.28
Advance motor vehicle tax 1 KES 1,500 per ton vehicle weight 0.24 included in other taxes
Single business permit - trader 1 KES 20,000 fixed fee 0.21
Petroleum development duty 0 paid jointly KES 0.4 per liter fuel consumption 0.01
Land rent 1 various rates 0.01
Tax on check transactions 1 KES 2 per check number of checks 0.01
Value added tax (VAT) 1 online filing 108 16% value added 0.00 not included
Fuel tax - excise duty 1 KES 10.31 per liter fuel consumption 0.00 small amount
Stamp duty on contracts 1 various rates type of contract 0.00 small amount
Employee paid - Social security contributions (NSSF) 0 paid jointly 5% gross salaries 0.00 withheld
Employee paid - National hospital insurance fund (NHIF) 0 paid jointly various rates gross salaries 0.00 withheld
Totals: 30.0 201.5 38.1

Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

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