Ke Tax Overview

---
name: ke-tax-overview
description: "Source-cited draft: tax overview for Kenya (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ke-tax-overview"
  jurisdiction: "KE"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Kenya Tax Overview

## Kenya tax system at a glance

- **Tax system administration** — Kenya operates a self-assessment tax system administered by the Kenya Revenue Authority (KRA) through the iTax portal. The headline taxes are individual income tax (PAYE), corporation tax, and value added tax (VAT).
- **Standard tax year (year of income) for individuals** — 1 January to 31 December (calendar year)  _(Income Tax Act (Cap 470) — https://taxsummaries.pwc.com/kenya/individual/tax-administration)_
- **National currency** — Kenyan Shilling (KES / Ksh)  _(Central Bank of Kenya Act)_
- **National tax authority** — Kenya Revenue Authority (KRA), filing via the iTax portal  _(Kenya Revenue Authority Act — https://www.kra.go.ke/)_
- **Basis of taxation** — Source-based: income accrued in or derived from Kenya is taxable; residents are also taxed on certain foreign employment income  _(Income Tax Act (Cap 470) — https://taxsummaries.pwc.com/kenya/individual/taxes-on-personal-income)_
- **Top marginal personal income tax (PAYE) rate** — 35 percent  _(Income Tax Act (Cap 470), Third Schedule (as amended by Finance Act 2023) — https://www.kra.go.ke/individual/filing-paying/types-of-taxes/paye)_
- **Resident company corporation tax rate** — 30 percent  _(Income Tax Act (Cap 470), Third Schedule — https://taxsummaries.pwc.com/kenya/corporate/taxes-on-corporate-income)_
- **Does Kenya levy VAT?** — Yes — VAT at a standard rate of 16 percent  _(VAT Act, 2013 — https://taxsummaries.pwc.com/kenya/corporate/other-taxes)_
- **Monthly PAYE remittance deadline** — By the 9th day of the following month  _(Income Tax Act (Cap 470); Tax Procedures Act, 2015 — https://www.kra.go.ke/individual/filing-paying/types-of-taxes/paye)_
- **Annual individual income tax return deadline** — 30 June following the end of the year of income  _(Tax Procedures Act, 2015 — https://www.kra.go.ke/file-my-returns)_
- **Annual corporation tax return deadline** — Within 6 months of the company's financial year end (e.g. 30 June for a 31 December year end)  _(Tax Procedures Act, 2015 — https://taxsummaries.pwc.com/kenya/corporate/tax-administration)_
- **Monthly VAT return and payment deadline** — By the 20th day of the following month  _(VAT Act, 2013 — https://www.kra.go.ke/)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ke-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ke-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.