Kenya

Paying Taxes in

Kenya

Listed 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.

The information appearing on this page 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 183 economies. The most recent round of data collection for the project was completed in December 2010.

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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 60 30.0% taxable profits 33.1
Social Security (NSSF) 12 57 5.0% gross salaries 5.3
Single business permit - manufacturer 1 fixed fee (KES 100,000) 4.2
Standards levy 2 0.2% net sales 3.5
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's weight 1 included in other taxes
Single business permit - trader 1 fixed fee (KES 20,000) 0.8
Fuel tax - excise duty 1 KES 10.31 per liter fuel consumption 0.4
Tax on interest 0 15.0% interest income 0.4 included in other taxes
Road maintenance levy 0 paid jointly KES 9 per liter fuel consumption 0.4
Land Rates 1 0.6% land value 0.3
Land Rent 1 various rates 0
Tax on check transactions 1 KES 2 per check number of checks 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) 12 276 16.0% value added not included
Totals: 41 393 49.6
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