Rate of VAT (Kenya)

In Kenya, the general rate of VAT charged is 16% and zero-rated. However, traders also charge VAT 12% on some of the designated goods and Services.

VAT is imposed at the following three tax rates:

●     16%: This is the general rate of tax and is applicable to all taxable goods and taxable services.

●     12%: This rate is charged on the purchase of electricity.

●     0%: This applies to certain categories of goods and services, which includes exports, agricultural inputs, pharmaceutical products and supplies to privileged persons.