Kenya corporate tax rate
Standard/headline corporate income tax rate on resident company profits, from the national revenue authority or tax statute.
| Current value | 30 percent |
|---|---|
| In force from | 2021-01-01 |
| Official source | Kenya Revenue Authority — Corporation Tax (Income Tax Act, Cap 470) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Resident-company standard rate. 30% applies to income from 1 January 2021, restored by the Tax Laws (Amendment) (No. 2) Act 2020 after a temporary COVID-19 cut to 25% (25 Apr - 31 Dec 2020). Non-resident companies / branches (PEs) are taxed higher (historically 37.5%) — CONTEXT; the value is the resident standard rate. Newly listed companies on the Nairobi Securities Exchange and firms in special economic / export processing zones enjoy reduced rates for limited periods. Basis: Income Tax Act (Cap 470); confirmed via KRA and PwC Worldwide Tax Summaries (reviewed 23 Dec 2025, referencing the Tax Laws (Amendment) Act 2024 and Finance Act 2025).
Get it programmatically
curl https://afriref.dev/v1/ke/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ke/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ke/corporate-taxOther Kenya series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · official exchange rates · social contributions · VAT registration threshold