Tax
The Income Tax Act and VAT Act 2013, with a specialised Tax Appeals Tribunal
Corporate income tax is 30% for residents, VAT is 16% under the VAT Act 2013, and the Tax Procedures Act 2015 unified assessment, objection and penalty rules across taxes. Digital service tax and the significant economic presence rules extend the base to non-residents.
Key rules
- Jurisdiction — The Kenya Revenue Authority assesses; the Tax Appeals Tribunal hears appeals, with further appeal to the High Court on points of law.
- Deadline — Corporate return: within six months of the accounting year end
- Deadline — Objection to an assessment: 30 days from service, and the Commissioner must decide within 60 days
- Deadline — Appeal to the Tax Appeals Tribunal: 30 days from the objection decision
Governing law
- Income Tax ActCap 470
- Value Added Tax Act, 2013No. 35 of 2013
- Tax Procedures Act, 2015No. 29 of 2015
In practice
The Tax Procedures Act 2015 is the instrument that matters procedurally: before it, each tax statute had its own objection and appeal machinery. It also introduced the rule that the Commissioner's failure to decide an objection within 60 days means the objection is allowed — a deadline that has generated significant litigation.