Taxes

Taxes, without the Google spiral.

A source-linked Kenyan tax dashboard. Use the headline number to orient yourself, then open KRA or Kenya Law for the rule that applies to your facts.

PAYEVATCGTWHTRentalCompany
KRA Tax Amnesty 2026 closes 31 December.

Qualifying penalties, interest and fines for tax periods up to 31 December 2025 can receive a 100% waiver, but principal tax remains payable.

Who qualifies and how it works →
Finance Act 2026 is now in force.

Most amendments took effect on 1 July 2026. Amka keeps this page as a quick reference, not a substitute for checking whether a specific amendment affects you.

KRA Finance Act 2026 ↗
Employment
10–35%

PAYE bands

Monthly bands from 10% to 35%. Personal relief: KES 2,400 per month.

Official KRA
KRA PAYE ↗
Consumption
16%

VAT general rate

General VAT rate. Some supplies are zero-rated or exempt.

Official KRA
KRA VAT ↗
Property
15%

Capital Gains Tax

15% of the net gain on qualifying property transfers; a final tax, subject to applicable exemptions/special rules.

Kenya Law / KRA
Income Tax Act ↗
Residential rent
7.5%

Rental income tax

7.5% on gross residential rent under the qualifying monthly rental-income regime.

Official KRA
KRA rental tax ↗
Small business
1.5%

Turnover Tax

1.5% of gross sales for qualifying businesses within the applicable turnover band.

Official KRA
KRA TOT ↗
Companies
30%

Resident corporation tax

Headline corporation tax rate for resident companies. Non-resident companies are generally shown by KRA at 37.5%.

Official KRA
KRA corporation tax ↗
Withholding
15%

Qualifying interest WHT

15% withholding on qualifying interest in the cases described by KRA.

Official KRA
KRA WHT ↗
Withholding
5%

Professional / training fees

Common resident WHT rate shown by KRA for management, professional and training fees.

Official KRA
KRA WHT table ↗
Withholding
3%

Contractual payments

Common resident WHT rate shown by KRA for contractual payments such as construction/supplies.

Official KRA
KRA WHT table ↗
Commercial vehicles
Advance tax

Commercial vehicle advance tax

KRA publishes per-ton / passenger-capacity formulas with a KES 2,400 annual minimum in the stated cases.

Official KRA
KRA advance tax ↗
Jul–Sep 2026
8%

Fringe benefit market rate

KRA's market/deemed-interest reference rate for July–September 2026.

Official KRA notice
KRA notice ↗

Tax calculators

Amka includes simplified PAYE, VAT, CGT, rental tax, common resident WHT and corporation-tax calculators. They are first-pass learning tools, not filing engines.

Open tax tools →