Grow · Step 1
Understand the Kenyan tax stack
~10 min
Before you file anything, know which taxes apply to your size, sector, and structure.
| Tax | Who pays | Rate | Frequency |
|---|---|---|---|
| Income Tax — Individual | Sole props, partners, employees | 10–35% PAYE bands | Annual (June) |
| Corporation Tax | Resident companies | 30% (37.5% non-resident) | Annual + quarterly instalments |
| Turnover Tax (TOT) | Sole props / partnerships KES 1M–25M | 1.5% of gross sales | Monthly |
| VAT | Anyone above KES 5M turnover | 16% standard / 8% petroleum / 0% exports | Monthly |
| PAYE | Employers | 10–35% by band | Monthly (by 9th) |
| Withholding Tax | Anyone paying for services | 3–20% by category | By 20th of next month |
| Digital Service Tax | Digital marketplaces / cross-border digital services | 1.5% | Monthly |
| NSSF | Employers + employees | 6% + 6% (capped) | Monthly (by 9th) |
| SHIF | Employers + employees | 2.75% of gross | Monthly (by 9th) |
| Housing Levy | Employers + employees | 1.5% + 1.5% | Monthly (by 9th) |
Disclaimer
The information in this guide is provided for general guidance only and is subject to change. Fees, timelines, and regulatory requirements in Kenya are updated regularly. Before acting, please confirm details with the relevant authority (KRA, eCitizen, BRS, county government, or other regulator) or speak with a qualified MyBiashara advisor. MyBiashara is not liable for decisions made solely on the basis of this content.
