Kenya public holidays 2026, VAT rate and tax data
Kenya: VAT rate 16% since 1 Jan 2021; 12 public holidays in 2026 (next: Jamhuri Day, 12 Dec 2026); corporate tax rate 30%; minimum wage 9628.07 KES/month; policy interest rate 8.75%; inflation rate (CPI) 6.8%.
13 series, each cited to the official source it was verified against; most recently verified 29 Oct 2026. Currency KES.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
Get a free API key
Get Kenya's official figures as JSON in your own code, from the same data as this page. Each value is cited to its source.
- 50 calls a day on the computed answers: VAT breakdowns, income tax, payroll, working days and more
- Public holidays for every country, unlimited
- Commercial use allowed
- Email only, no card. One key works on all seven brands
Takes a minute: confirm your email and the key is shown once.
{ "country": "KE", "series": "vat", "value": 16, "unit": "percent", "effective_from": "2021-01-01", "last_confirmed": "2026-10-15", "source": { "name": "Kenya Revenue Authority", "url": "https://www.kra.go.ke/individual/filing-paying/types-of-taxes/value-added-tax" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"ke","amount":1000}.
Kenya public holidays 2026
12 days in 2026; next: Jamhuri Day on 12 Dec 2026. Official source: Kenya Law · last verified 14 Jul 2026
Fixed by law 6 Confirmed 6
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day | Fixed by law | Kenya Law |
| 20 Mar 2026 Fri | Idd-ul-Fitr (Eid al-Fitr) | Confirmed | Kenya Law |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Kenya Law |
| 6 Apr 2026 Mon | Easter Monday | Fixed by law | Kenya Law |
| 1 May 2026 Fri | Labour Day | Fixed by law | Kenya Law |
| 27 May 2026 Wed | Idd-ul-Azha (Eid al-Adha) | Confirmed | Kenya Law |
| 1 Jun 2026 Mon | Madaraka Day | Confirmed | Kenya Law |
| 10 Oct 2026 Sat | Mazingira Day | Confirmed | Kenya Law |
| 20 Oct 2026 Tue | Mashujaa Day | Confirmed | Kenya Law |
| 12 Dec 2026 Sat | Jamhuri Day | Confirmed | Kenya Law |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | Kenya Law |
| 26 Dec 2026 Sat | Boxing Day (Utamaduni Day) | Fixed by law | Kenya Law |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Kenya value
Rate schedules and breakdowns
VAT standard rate
16 percent · in force from 2021-01-01 · Official source: Kenya Revenue Authority · last verified 15 Oct 2026
Other statutory rates
| band | rate | label | applies to | Source |
|---|---|---|---|---|
| zero | 0 | Zero-rated supply | VAT Act s.5(2)(a) sets the rate for a zero-rated supply at "zero per cent"; s.7(2) provides that a supply or importation "shall be zero-rated under this section if the goods or services are of the description for the time being specified in the Second Schedule". Second Schedule Part A ("ZERO RATED SUPPLIES") covers, excluding hotel accommodation, restaurant and entertainment services where applicable: the exportation of goods; supplies to an export processing zone or special economic zone enterprise; ship stores for international voyages; coffee and tea supplied for export to auction centres; international air passenger transport; duty-free purchases by departing passengers; services in respect of goods in transit; approved inputs for pharmaceutical manufacturing; and the supply of ordinary bread. Part B zero-rates specified supplies to public bodies, privileged persons and institutions - diplomatic and accredited international organisations, Commonwealth War Graves Commission cemeteries, and relief goods for the Kenya Red Cross and St John Ambulance. | Value Added Tax Act No. 35 of 2013… |
| NOT EXHAUSTIVE - Parts A and B are itemised lists; operative words and representative items only, and several Part A items are struck out in the consolidation. Per s.7(1) a zero-rated supply is one on which "no tax shall be charged" but which "shall, in all other respects, be… | ||||
Minimum wage (lowest general-order rate)
9628.07 KES/month (lowest general-order rate; see notes) · in force from 2026-05-01 · Official source: Regulation of Wages (General) (Amendment) Order, 2026 · last verified 27 Aug 2026
Schedule
| key | label | value | unit | zone | grade | effective from | sector | Source |
|---|---|---|---|---|---|---|---|---|
| general-labourer-zone1 | General labourer including cleaner, sweeper, gardener, children's ayah, house servant, day watchman, messenger | 18047.4 | KES per month (monthly contract, exclusive of housing allowance) | Nairobi, Mombasa, Kisumu, Nakuru and Eldoret Cities | 1 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| general-labourer-zone2 | General labourer including cleaner, sweeper, gardener, children's ayah, house servant, day watchman, messenger | 16650.95 | KES per month (monthly contract, exclusive of housing allowance) | All former Municipalities and Town Councils of Mavoko, Ruiru and Limuru | 1 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| general-labourer-zone3 | General labourer including cleaner, sweeper, gardener, children's ayah, house servant, day watchman, messenger | 9628.07 | KES per month (monthly contract, exclusive of housing allowance) | All other areas | 1 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| Lowest monthly rate in the whole General Order matrix, and the figure our headline value carries. LN 95 of 2026 printed 9,268.07 for this cell; LN 108 substitutes 9,628.07. | ||||||||
| miner-stonecutter-zone1 | Miner, stone cutter, turnboy, waiter, cook, logger, line cutter | 19491.33 | KES per month (monthly contract, exclusive of housing allowance) | Nairobi, Mombasa, Kisumu, Nakuru and Eldoret Cities | 2 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| miner-stonecutter-zone2 | Miner, stone cutter, turnboy, waiter, cook, logger, line cutter | 17046.83 | KES per month (monthly contract, exclusive of housing allowance) | All former Municipalities and Town Councils of Mavoko, Ruiru and Limuru | 2 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| miner-stonecutter-zone3 | Miner, stone cutter, turnboy, waiter, cook, logger, line cutter | 11124.42 | KES per month (monthly contract, exclusive of housing allowance) | All other areas | 2 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| night-watchman-zone1 | Night watchman | 20133.72 | KES per month (monthly contract, exclusive of housing allowance) | Nairobi, Mombasa, Kisumu, Nakuru and Eldoret Cities | 3 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| night-watchman-zone2 | Night watchman | 18665.88 | KES per month (monthly contract, exclusive of housing allowance) | All former Municipalities and Town Councils of Mavoko, Ruiru and Limuru | 3 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| night-watchman-zone3 | Night watchman | 11483.43 | KES per month (monthly contract, exclusive of housing allowance) | All other areas | 3 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| machine-attendant-zone1 | Machine attendant, sawmill sawyer, machine assistant, mass production machinist, shoe cutter, bakery worker, bakery assistant, tailor's assistant | 20454.86 | KES per month (monthly contract, exclusive of housing allowance) | Nairobi, Mombasa, Kisumu, Nakuru and Eldoret Cities | 4 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| machine-attendant-zone2 | Machine attendant, sawmill sawyer, machine assistant, mass production machinist, shoe cutter, bakery worker, bakery assistant, tailor's assistant | 19034.56 | KES per month (monthly contract, exclusive of housing allowance) | All former Municipalities and Town Councils of Mavoko, Ruiru and Limuru | 4 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| machine-attendant-zone3 | Machine attendant, sawmill sawyer, machine assistant, mass production machinist, shoe cutter, bakery worker, bakery assistant, tailor's assistant | 15427.97 | KES per month (monthly contract, exclusive of housing allowance) | All other areas | 4 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| machinist-made-to-measure-zone1 | Machinist (made to measure), shoe upper preparer, chaplis maker, vehicle service worker, bakery plant hand, laundry operator, junior clerk, wheel tractor driver (light) | 23350.21 | KES per month (monthly contract, exclusive of housing allowance) | Nairobi, Mombasa, Kisumu, Nakuru and Eldoret Cities | 5 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| machinist-made-to-measure-zone2 | Machinist (made to measure), shoe upper preparer, chaplis maker, vehicle service worker, bakery plant hand, laundry operator, junior clerk, wheel tractor driver (light) | 21844.12 | KES per month (monthly contract, exclusive of housing allowance) | All former Municipalities and Town Councils of Mavoko, Ruiru and Limuru | 5 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| machinist-made-to-measure-zone3 | Machinist (made to measure), shoe upper preparer, chaplis maker, vehicle service worker, bakery plant hand, laundry operator, junior clerk, wheel tractor driver (light) | 17859.17 | KES per month (monthly contract, exclusive of housing allowance) | All other areas | 5 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| printing-machine-operator-zone1 | Printing machine operator, bakery machine operator, plywood machine operator, sawmill dresser, shop assistant, machine tool operator, dough maker, table hand baker or confectioner, copy typist, driver (cars and light vans) | 24358.73 | KES per month (monthly contract, exclusive of housing allowance) | Nairobi, Mombasa, Kisumu, Nakuru and Eldoret Cities | 6 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| printing-machine-operator-zone2 | Printing machine operator, bakery machine operator, plywood machine operator, sawmill dresser, shop assistant, machine tool operator, dough maker, table hand baker or confectioner, copy typist, driver (cars and light vans) | 22481.83 | KES per month (monthly contract, exclusive of housing allowance) | All former Municipalities and Town Councils of Mavoko, Ruiru and Limuru | 6 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| printing-machine-operator-zone3 | Printing machine operator, bakery machine operator, plywood machine operator, sawmill dresser, shop assistant, machine tool operator, dough maker, table hand baker or confectioner, copy typist, driver (cars and light vans) | 18582.41 | KES per month (monthly contract, exclusive of housing allowance) | All other areas | 6 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| pattern-designer-zone1 | Pattern designer (draughtsman), garment and dress cutter, single hand oven man, charge-hand baker, general clerk, telephone operator, receptionist, storekeeper | 27796.51 | KES per month (monthly contract, exclusive of housing allowance) | Nairobi, Mombasa, Kisumu, Nakuru and Eldoret Cities | 7 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| pattern-designer-zone2 | Pattern designer (draughtsman), garment and dress cutter, single hand oven man, charge-hand baker, general clerk, telephone operator, receptionist, storekeeper | 25412.61 | KES per month (monthly contract, exclusive of housing allowance) | All former Municipalities and Town Councils of Mavoko, Ruiru and Limuru | 7 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| pattern-designer-zone3 | Pattern designer (draughtsman), garment and dress cutter, single hand oven man, charge-hand baker, general clerk, telephone operator, receptionist, storekeeper | 21668.18 | KES per month (monthly contract, exclusive of housing allowance) | All other areas | 7 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| tailor-medium-vehicle-driver-zone1 | Tailor, driver (medium sized vehicle) | 30634.69 | KES per month (monthly contract, exclusive of housing allowance) | Nairobi, Mombasa, Kisumu, Nakuru and Eldoret Cities | 8 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| tailor-medium-vehicle-driver-zone2 | Tailor, driver (medium sized vehicle) | 28155.87 | KES per month (monthly contract, exclusive of housing allowance) | All former Municipalities and Town Councils of Mavoko, Ruiru and Limuru | 8 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| tailor-medium-vehicle-driver-zone3 | Tailor, driver (medium sized vehicle) | 25105.72 | KES per month (monthly contract, exclusive of housing allowance) | All other areas | 8 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| dyer-crawler-tractor-driver-zone1 | Dyer, crawler tractor driver, salesman | 33820.24 | KES per month (monthly contract, exclusive of housing allowance) | Nairobi, Mombasa, Kisumu, Nakuru and Eldoret Cities | 9 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| dyer-crawler-tractor-driver-zone2 | Dyer, crawler tractor driver, salesman | 31555.31 | KES per month (monthly contract, exclusive of housing allowance) | All former Municipalities and Town Councils of Mavoko, Ruiru and Limuru | 9 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| dyer-crawler-tractor-driver-zone3 | Dyer, crawler tractor driver, salesman | 28479.38 | KES per month (monthly contract, exclusive of housing allowance) | All other areas | 9 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| saw-doctor-caretaker-zone1 | Saw doctor, caretaker | 37426.84 | KES per month (monthly contract, exclusive of housing allowance) | Nairobi, Mombasa, Kisumu, Nakuru and Eldoret Cities | 10 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| saw-doctor-caretaker-zone2 | Saw doctor, caretaker | 34947.96 | KES per month (monthly contract, exclusive of housing allowance) | All former Municipalities and Town Councils of Mavoko, Ruiru and Limuru | 10 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| saw-doctor-caretaker-zone3 | Saw doctor, caretaker | 32556.94 | KES per month (monthly contract, exclusive of housing allowance) | All other areas | 10 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| cashier-driver-zone1 | Cashier, driver | 40724.23 | KES per month (monthly contract, exclusive of housing allowance) | Nairobi, Mombasa, Kisumu, Nakuru and Eldoret Cities | 11 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| LABEL CAVEAT: the occupation wording extracted only as 'Cashier, driver'. Earlier editions read 'Cashier, driver (heavy commercial vehicle)'. The FIGURES are verified against LN 108; the label may be truncated. | ||||||||
| cashier-driver-zone2 | Cashier, driver | 38323.71 | KES per month (monthly contract, exclusive of housing allowance) | All former Municipalities and Town Councils of Mavoko, Ruiru and Limuru | 11 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| LABEL CAVEAT: the occupation wording extracted only as 'Cashier, driver'. Earlier editions read 'Cashier, driver (heavy commercial vehicle)'. The FIGURES are verified against LN 108; the label may be truncated. | ||||||||
| cashier-driver-zone3 | Cashier, driver | 35932.75 | KES per month (monthly contract, exclusive of housing allowance) | All other areas | 11 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| LABEL CAVEAT: the occupation wording extracted only as 'Cashier, driver'. Earlier editions read 'Cashier, driver (heavy commercial vehicle)'. The FIGURES are verified against LN 108; the label may be truncated. | ||||||||
| ungraded-artisan-zone1 | Ungraded artisan | 24358.79 | KES per month (monthly contract, exclusive of housing allowance) | Nairobi, Mombasa, Kisumu, Nakuru and Eldoret Cities | 12 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| ungraded-artisan-zone2 | Ungraded artisan | 22481.83 | KES per month (monthly contract, exclusive of housing allowance) | All former Municipalities and Town Councils of Mavoko, Ruiru and Limuru | 12 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| ungraded-artisan-zone3 | Ungraded artisan | 18582.77 | KES per month (monthly contract, exclusive of housing allowance) | All other areas | 12 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| artisan-grade-iii-zone1 | Artisan Grade III | 30634.74 | KES per month (monthly contract, exclusive of housing allowance) | Nairobi, Mombasa, Kisumu, Nakuru and Eldoret Cities | 13 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| artisan-grade-iii-zone2 | Artisan Grade III | 28155.87 | KES per month (monthly contract, exclusive of housing allowance) | All former Municipalities and Town Councils of Mavoko, Ruiru and Limuru | 13 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| artisan-grade-iii-zone3 | Artisan Grade III | 25058.23 | KES per month (monthly contract, exclusive of housing allowance) | All other areas | 13 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| artisan-grade-ii-zone1 | Artisan Grade II | 33087.44 | KES per month (monthly contract, exclusive of housing allowance) | Nairobi, Mombasa, Kisumu, Nakuru and Eldoret Cities | 14 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| artisan-grade-ii-zone2 | Artisan Grade II | 31555.31 | KES per month (monthly contract, exclusive of housing allowance) | All former Municipalities and Town Councils of Mavoko, Ruiru and Limuru | 14 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| artisan-grade-ii-zone3 | Artisan Grade II | 28479.38 | KES per month (monthly contract, exclusive of housing allowance) | All other areas | 14 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| artisan-grade-i-zone1 | Artisan Grade I | 40724.23 | KES per month (monthly contract, exclusive of housing allowance) | Nairobi, Mombasa, Kisumu, Nakuru and Eldoret Cities | 15 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| artisan-grade-i-zone2 | Artisan Grade I | 38323.71 | KES per month (monthly contract, exclusive of housing allowance) | All former Municipalities and Town Councils of Mavoko, Ruiru and Limuru | 15 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| artisan-grade-i-zone3 | Artisan Grade I | 35932.86 | KES per month (monthly contract, exclusive of housing allowance) | All other areas | 15 | 2026-05-01 | — | Legal Notice No. 108 of 2026, The… |
| agri-unskilled-employee | Unskilled employee | 9196.93 | KES per month (basic minimum consolidated wage) | — | 1 | 2026-05-01 | Agricultural industry | Legal Notice No. 96 of 2026, The… |
| Agricultural workers are expressly excluded from the General Order; this is a separate, non-zonal national schedule with 'consolidated' wages. | ||||||||
| agri-stockman-herdsman-watchman | Stockman, herdsman, watchman | 20621.15 | KES per month (basic minimum consolidated wage) | — | 2 | 2026-05-01 | Agricultural industry | Legal Notice No. 96 of 2026, The… |
| SERVED AS GAZETTED. This row's monthly-to-daily relationship (about 45.8x) is a large outlier against rows clustering near 23.6x. Cell alignment was verified three independent ways and this IS what the gazette prints - the inconsistency is in the instrument, not our reading. An… | ||||||||
| agri-house-servant-to-cook | House servant to cook | 10498.82 | KES per month (basic minimum consolidated wage) | — | 3 (skilled and semi-skilled) | 2026-05-01 | Agricultural industry | Legal Notice No. 96 of 2026, The… |
| Agricultural workers are expressly excluded from the General Order; this is a separate, non-zonal national schedule with 'consolidated' wages. | ||||||||
| agri-farm-foreman | Farm foreman | 26591.2 | KES per month (basic minimum consolidated wage) | — | 4 (skilled and semi-skilled) | 2026-05-01 | Agricultural industry | Legal Notice No. 96 of 2026, The… |
| Served as gazetted; monthly-to-daily ratio is an outlier - see the note on the stockman row. | ||||||||
| agri-farm-clerk | Farm clerk | 26591.2 | KES per month (basic minimum consolidated wage) | — | 5 (skilled and semi-skilled) | 2026-05-01 | Agricultural industry | Legal Notice No. 96 of 2026, The… |
| Identical to farm foreman, as gazetted. | ||||||||
| agri-senior-foreman | Senior foreman | 20740.61 | KES per month (basic minimum consolidated wage) | — | 6 (skilled and semi-skilled) | 2026-05-01 | Agricultural industry | Legal Notice No. 96 of 2026, The… |
| Served as gazetted; ratio outlier. | ||||||||
| agri-farm-artisan | Farm artisan | 20992.45 | KES per month (basic minimum consolidated wage) | — | 7 (skilled and semi-skilled) | 2026-05-01 | Agricultural industry | Legal Notice No. 96 of 2026, The… |
| Served as gazetted; ratio outlier. | ||||||||
| agri-tractor-driver | Tractor driver | 11656.75 | KES per month (basic minimum consolidated wage) | — | 8 (skilled and semi-skilled) | 2026-05-01 | Agricultural industry | Legal Notice No. 96 of 2026, The… |
| Agricultural workers are expressly excluded from the General Order; this is a separate, non-zonal national schedule with 'consolidated' wages. | ||||||||
| agri-combine-harvester-driver | Combine harvester driver | 12841.61 | KES per month (basic minimum consolidated wage) | — | 9 (skilled and semi-skilled) | 2026-05-01 | Agricultural industry | Legal Notice No. 96 of 2026, The… |
| Agricultural workers are expressly excluded from the General Order; this is a separate, non-zonal national schedule with 'consolidated' wages. | ||||||||
| agri-lorry-or-van-driver | Lorry driver or van driver | 13496.47 | KES per month (basic minimum consolidated wage) | — | 10 (skilled and semi-skilled) | 2026-05-01 | Agricultural industry | Legal Notice No. 96 of 2026, The… |
| Agricultural workers are expressly excluded from the General Order; this is a separate, non-zonal national schedule with 'consolidated' wages. | ||||||||
Withholding tax rates
15–20% across 4 withholding taxes — no single rate · in force from — · Official source: KRA - Withholding Tax (rates table for non-resident persons): dividends 15%… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Withholding tax on dividends to non-residents | 15 | dividends paid to non-resident persons without a permanent establishment in Kenya; final tax | KRA - Withholding Tax rates table… |
| Resident/qualifying dividends carry a different (5%) rate; only the non-resident rate is served here. | ||||
| interest | Withholding tax on interest to non-residents | 15 | interest paid by banks and the general interest head to non-residents; final tax. RATE VARIES BY INSTRUMENT: 25% on interest on other bearer instruments; 15% on housing bond interest and on government bearer bonds of two years or more; PwC additionally records 10% for bearer bonds with maturity of ten years or more and 7.5% for bearer bonds issued outside Kenya with maturity of two years or more | KRA - Withholding Tax rates table… |
| The 15 figure served is the general/bank-interest rate; callers dealing in bearer instruments must use the instrument-specific rates in applies_to. Interest to financial institutions specified in the Fourth Schedule is exempt. | ||||
| royalties | Withholding tax on royalties to non-residents | 20 | royalties and natural resource income paid to non-resident persons without a permanent establishment; final tax | KRA - Withholding Tax rates table… |
| management-professional-fees | Withholding tax on management, professional and training fees to non-residents | 20 | management fees, professional fees, training fees, consultancy and agency fees, and contractual fees paid to non-resident persons without a permanent establishment; final tax | KRA - Withholding Tax rates table… |
| Payments by Special Economic Zone developers, operators or enterprises to non-residents are exempt in the SEZ entity's first ten years. | ||||
Personal income tax brackets
10–35% across 5 bands · in force from 2023-07-01 · Official source: Kenya Revenue Authority · last verified 17 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 288000 | 10 |
| 288000 | 388000 | 25 |
| 388000 | 6000000 | 30 |
| 6000000 | 9600000 | 32.5 |
| 9600000 | — | 35 |
CBK indicative exchange rates (trade-weighted average)
129.96 US DOLLAR; 16 currencies held · in force from 2026-10-29 · Official source: Central Bank of Kenya · last verified 29 Oct 2026
| currency | rate |
|---|---|
| IND RUPEE | 1.36 |
| SAUDI RIYAL | 34.63 |
| CAN $ | 92.9 |
| HONGKONG DOLLAR | 16.56 |
| NOR KRONER | 14.03 |
| AUSTRALIAN $ | 91.63 |
| CHINESE YUAN | 19.5 |
| AE DIRHAM | 35.38 |
| STG POUND | 173.04 |
| EURO | 144.78 |
| DAN KRONER | 19.37 |
| SINGAPORE DOLLAR | 101.47 |
| SW KRONER | 13.1 |
| SA RAND | 7.81 |
| US DOLLAR | 129.96 |
| S FRANC | 156.76 |
Statutory payroll contributions (employee)
1.5–6% across 3 contribution branches · in force from 2026-02-01 · Official source: NSSF Act No. 45 of 2013; Social Health Insurance Act 2023; Affordable Housing… · last verified 30 Jul 2026 secondary
| key | label | rate | unit | base | currency | paye deductible | instrument |
|---|---|---|---|---|---|---|---|
| nssf | National Social Security Fund — Tier I and II employee contribution | 6 | percent | Pensionable pay between the lower and upper earnings limits | KES | true | NSSF Act No. 45 of 2013 |
| shif | Social Health Insurance Fund | 2.75 | percent | Gross pay | KES | true | Social Health Insurance Act 2023 (replaced NHIF on 2024-10-01) |
| affordable_housing_levy | Affordable Housing Levy — employee share | 1.5 | percent | Gross pay | — | true | Affordable Housing Act 2024 |
VAT registration threshold
5000000 KES · in force from 2013-09-02 · Official source: Value Added Tax Act No. 35 of 2013, section 34, official text at Kenya Law: a… · last verified 31 Jul 2026
Thresholds
| key | label | value | basis |
|---|---|---|---|
| compulsory | Compulsory registration | 5000000 | taxable supplies made or expected in any period of twelve months |
| non-resident-digital-services | Imported digital services | — | no threshold - must register regardless of turnover |
| Section 34: a person supplying imported digital services over the internet, an electronic network or through a digital marketplace must register whether or not the turnover threshold is met. | |||
Tax filing deadlines
5 deadline rules · in force from — · Official source: 5 rules, each cited to its own official source; series-level citation is the… · last verified 29 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-payment-monthly | vat | return_and_payment | VAT return and payment — monthly | monthly | VAT-registered persons (returns submitted online via iTax) | primary | 2026-10-29 | KRA |
| Anchor reflects the page's superscript markup ('20 th'). Withholding VAT agents also remit on the 20th of the month following deduction (same page). | ||||||||
| paye-return-payment-monthly | paye | return_and_payment | PAYE remittance and monthly PAYE return | monthly | Employers deducting PAYE from employees' emoluments | primary | 2026-10-29 | KRA |
| Both the payment and the monthly PAYE return are due by the 9th. | ||||||||
| cit-return-annual | cit | return | Income Tax Company Return (IT2C) | annual | Companies (Income Tax — Company return filed via iTax) | primary | 2026-10-29 | KRA |
| Same page example: 'a company whose accounting period runs from 1 Jan - 31st Dec is allowed up to 30th June of the following year', hence last day of the 6th month. KRA's Finance Act 2026 guidance (kra.go.ke/individual, published 27 Aug 2026) confirms 'companies and other… | ||||||||
| cit-instalment-tax | cit | provisional_payment | Instalment tax — four instalments of 25% | quarterly | Persons subject to tax (individuals and non-individuals), except those in the agricultural sector and persons subject to turnover tax | primary | 2026-10-29 | KRA |
| Agricultural-sector taxpayers pay 75% in the 9th month and 25% in the 12th month (page does not restate the day for them, so not seeded). Anchor reflects the page's superscript markup. | ||||||||
| cit-balance-of-tax | cit | payment | Balance of tax (return balance) payment | annual | Persons with income tax remaining after instalments (companies included) | primary | 2026-10-29 | KRA |
| Page example: 'by 30th april 2020 for december year-end cases'. Note the balance is due two months before the IT2C return deadline. | ||||||||
Email me when a Kenya value changes
Free. One email when an official figure we track changes — not when we re-check it. You confirm by email first, and every alert has a one-click unsubscribe.
Compare each figure with the other African countries: Policy interest rate · Statutory interest rate · VAT rate · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Income tax rates · Official exchange rates · Social contributions · VAT registration threshold · Tax filing deadlines
Use it from code
# Free — the full catalogue of what we hold
curl https://afriref.dev/catalog
# Any series ($0.003 per call, x402 on Base — no key, no signup)
curl https://afriref.dev/v1/ke/vat
# Change feed (free) — what moved, and when we last checked
curl https://afriref.dev/v1/changesWhat makes this different
Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.