Taxes, Levies, Fees, Duties

Common Kenya Taxes, Levies, Fees, Duties, Deductions in Summary:

• FM=Following Month, 
• Pen=Penalty, Int=Interest, 
• PMo=Per Month,  PQu=Per Quarter, 
• WEF=Effective Date, 
• TOT=Turn-Over-Tax, MinT=Minimum-Tax,  InstT=Instalment Tax, DST=Digital Service Tax, AT=Advance Tax, PT=Presumptive Tax, CT=Corporation Tax, FBT=Fringe Benefit Tax, CGT=Capital Gains Tax, VAT, RI=Rental income, EL=Export Levy, IDF=lmport declaration fee. RDL=Railway development levy,  PF=Processing fee, AD= Duty on Goods for home use from an EPZE

Name	Affected	WEF	Due Date	Mode	Taxable	Rate	Pen	Int	Ref
PAYE	Employee	00/00/0000	9th FM	PMo	+24k	10-25%	25%	1%pm	Other
TOT	Residents	01/01/2020	20th FM	PMo	1m-50m	1%	5%	1%pm	Other
MinT	Res COs	01/01/2021	20th FM	PQu	1m-50m	1%	5%	1%pm	Other
InstT	Residents	01/01/2000	20th FM	PQu	>40K	110%	5%	1%pm	Other
WHIT	Residents	01/01/2020	20th FM	PMo	Any	2%	5%	1%pm	Other
RRIT	Residents	01/01/2020	20th FM	PMo	>288K	10%	5%	1%pm	Other
DST	Residents	01/01/2020	20th FM	PMo	1m-50m	1.5%	5%	1%pm	Other
AT	Residents	01/01/2020	20th FM	PMo	1m-50m	1%	5%	1%pm	Other
PT	Residents	01/01/2020	20th FM	PMo	1m-50m	1%	5%	1%pm	Other
FBT	Residents	01/01/2020	20th FM	PMo	1m-50m	1%	5%	1%pm	Other
CGT	Residents	01/01/2020	20th FM	PMo	1m-50m	1%	5%	1%pm	Other
VAT	Residents	01/01/2020	20th FM	PMo	1m-50m	1%	5%	1%pm	Other
WHVAT	Residents	01/01/2020	20th FM	PMo	1m-50m	1%	5%	1%pm	Other
WHT	Residents	01/01/2020	20th FM	PMo	Any	1%	5%	1%pm	Other
RI	Residents	01/01/2020	20th FM	PMo	1m-50m	1%	5%	1%pm	Other
NHIF	Residents	01/01/2020	9th FM	PMo	1m-50m	1%	5%	1%pm	Other
NSSF	Residents	01/01/2020	9th FM	PMo	1m-50m	1%	5%	1%pm	Other
E-levy	Exporter	01/01/0000	x	x	Any	x%	x%	x%pm	Other
IDF	Importer	01/01/0000	x	x	Any	2%	x%	1%pm	Other
RDL	Importer	01/01/0000	x	x	Any	1.5%	x%	1%pm	Other
PF	Residents	01/01/0000	x	x	Any	10K	NA	NA	Other
AD	Residents	01/01/0000	x	x	Any	2.5%	NA	NA	Other
CT	Residents	01/01/2020	20th FM	PMo	1m-50m	1%	5%	1%pm	Other