Kenya VAT registration threshold
The value of taxable supplies over any 12-month period at which registration for VAT becomes compulsory under section 34 of the Value Added Tax Act No. 35 of 2013. Administered by the Kenya Revenue Authority.
| Current value | 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 person is liable to register where they have 'made taxable supplies or expects to make taxable supplies, the value of which is five million shillings or more in any period of twelve months' |
| Last verified | 2026-07-31 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
A THRESHOLD WITH A CARVE-OUT THAT OVERRIDES IT ENTIRELY. Section 34 sets 5,000,000 shillings over any 12-month period, but a supplier of imported digital services - over the internet, an electronic network or through a digital marketplace - 'shall register whether or not the taxable supplies meet the turnover threshold'. For that category the effective threshold is ZERO, and a foreign digital supplier reading only the headline figure would conclude it has no obligation. The test is forward-looking as well as historic: 'has made OR EXPECTS TO MAKE'. Application is due within thirty days of becoming liable. Voluntary registration exists but is not turnover-based: a person who makes or intends to make taxable supplies may APPLY to the Commissioner, who decides. There is no voluntary threshold figure to serve, so none is stated here. effective_from is the commencement of the 2013 Act. The 5,000,000 figure is the one in the consolidated text as at 27 December 2024, the version cited.
Get it programmatically
curl https://afriref.dev/v1/ke/vat-registration-threshold
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ke/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ke/vat-registration-thresholdOther Kenya series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · official exchange rates · social contributions