Kenya Tax Law Library
Don't take our word for it. Take the law's.
Every SmartVAT guide, calculator and statistic traces back to the legislation and KRA guidance collected here. For each source we quote the provisions that actually answer real business questions, translate them into practice, and link you to the official text — so any claim we make can be checked at the fountainhead.
Provisions re-verified 27 September 2026 · 10 sources · 31 key provisions
Value Added Tax Act, 2013
The statute that creates Kenya's VAT: the 16% standard rate, what is zero-rated and exempt, who must register, and how input tax credit works.
7 key provisions →
Tax Procedures Act, 2015
The administrative backbone of Kenyan tax: registration duties, filing and payment deadlines, penalties, interest, audits and — since 2023 — electronic tax invoicing (eTIMS).
6 key provisions →
Finance Act, 2026
The current year's tax amendments: eTIMS penalty minimums, VAT treatment of digital payment services, and the infrastructure for pre-populated VAT returns.
3 key provisions →
Finance Act, 2025
The 2025 amendments: reported VAT threshold change to KES 8M (operative status still pending KRA confirmation), plus CETIS pre-clearance groundwork.
2 key provisions →
Finance Act, 2024
The 2024 amendments: replaced the 1.5% digital service tax with Significant Economic Presence tax and made further eTIMS and VAT administration changes.
2 key provisions →
VAT (Electronic, Internet and Digital Marketplace Supply) Regulations, 2023
The rules that pull foreign and local digital marketplace supplies into Kenya's 16% VAT net — and require non-resident suppliers to register.
2 key provisions →
Tax Procedures (Tax Amnesty) Regulations, 2026
The statutory basis of the 2026 amnesty: 100% waiver of penalties, interest and fines on pre-2026 tax arrears for applications made before 31 December 2026.
2 key provisions →
KRA Practice Notes, Public Notices & eTIMS Guidelines
KRA's operational instructions: how eTIMS onboarding actually works, portal error handling, deadline notices and the practical interpretations SMEs are held to daily.
2 key provisions →
Income Tax Act (Cap. 470)
The statute behind PAYE, withholding tax, turnover tax interactions, rental income and the creator-economy taxes our calculators model alongside VAT.
3 key provisions →
East African Community Customs Management Act (EACCMA)
The regional customs law governing imports: duties, the iCMS clearance system, and the interface between customs valuation and VAT on imports.
2 key provisions →
How we use these
The verification chain
Every article on SmartVAT ends with the sources block listing the exact laws and official pages behind its claims. Our facts file ties every number site-wide — calculators, guides, statistics — to this library, so when a Finance Act changes a figure, one verified update propagates everywhere at once. Where KRA guidance and statute conflict, we publish both readings and say which one KRA's systems currently apply.
If you spot a claim anywhere on this site that you cannot trace back to one of these sources, that is a bug — please report it to info@smartvatkenya.co.ke and we will fix it within one working day.