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Kenya Tax Statistics · Open Data

Numbers about Kenyan tax you can actually cite.

Seven open datasets compiled from the VAT Act, the Tax Procedures Act, the Finance Acts and KRA guidance — each with its legal basis attached, machine-readable JSON, and a ready-made citation. Journalists, accountants, researchers, teachers and AI answer engines: take these numbers, attribute them, and they will stay current.

7 datasets46 recordsLicense: CC BY 4.0Verified 27 September 2026

Kenya VAT Rate Changes Timeline 2013-2026

↓ JSON

Every change to Kenya's VAT rates since the VAT Act 2013 commenced: standard rate movements, the petroleum rate, and the 2026 taxation of payment processing services.

EffectiveChangeLegal basis
2013-09-02VAT Act 2013 commencesVAT Act 2013 (Cap. 476), s.5 and Third Schedule
2018-09-21Petroleum products reduced to 8%Finance Act 2018, Third Schedule amendment
2020-04-01Standard rate reduced to 14% (COVID-19 relief)Tax Laws (Amendment) Act 2020, Third Schedule amendment
2021-01-01Standard rate restored to 16%Finance Act 2020, Third Schedule amendment
2023-09-01Petroleum products restored to 16%Finance Act 2023, Third Schedule amendment
2026-07-01Payment processing services move from exempt to 16%Finance Act 2026, Second Schedule amendment
How to cite this dataset

APA 7

SmartVAT Kenya. (2026). Kenya VAT Rate Changes Timeline 2013-2026 [Data set]. smartvatkenya.co.ke. https://smartvatkenya.co.ke/data/kenya-vat-rate-timeline-2013-2026.json

MLA 9

"Kenya VAT Rate Changes Timeline 2013-2026." SmartVAT Kenya, smartvatkenya.co.ke, 2026-09-27. Accessed 2026-10-09. https://smartvatkenya.co.ke/data/kenya-vat-rate-timeline-2013-2026.json

BibTeX

@dataset{kenya_vat_rate_timeline_2013_2026,
  author  = {{SmartVAT Kenya}},
  title   = {Kenya VAT Rate Changes Timeline 2013-2026},
  year    = {2026},
  version = {2026-09-27},
  url     = {https://smartvatkenya.co.ke/data/kenya-vat-rate-timeline-2013-2026.json},
  license = {CC-BY-4.0}
}

SmartVAT Kenya (smartvatkenya.co.ke), compiled from the VAT Act 2013 (Cap. 476), Finance Acts 2018-2026, and KRA public guidance. Direct JSON: https://smartvatkenya.co.ke/data/kenya-vat-rate-timeline-2013-2026.json

Kenya VAT & eTIMS Penalties Reference 2026

↓ JSON

Every VAT-related penalty a Kenyan business can face in 2026, with the exact legal basis, the penalty formula and the interest treatment. Compiled from the VAT Act (Cap. 476), the Tax Procedures Act (Cap. 469) and Finance Act 2026 amendments.

PenaltyAmountLegal basis
Late filing of VAT returnHigher of KES 10,000 or 5% of the tax due, per month or part-month the return is outstandingVAT Act s.29 read with TPA s.39
Late payment of VAT5% of the unpaid taxVAT Act s.30 read with TPA s.40
Failure to register for VATKES 100,000, or the tax that would have been due — whichever is higher; KRA practice applies the sanction per month of continuing failureTPA s.95 (registration duty under VAT Act s.14)
eTIMS non-compliant invoicing / electronic filing & paymentHigher of 5% of the tax due, KES 100,000 (companies) or KES 10,000 (individuals). Before 1 July 2026: two times the tax due (Finance Act 2023).TPA s.86 as amended by Finance Act 2026 (in force 1 July 2026); LN 64/2024
eTIMS system integration failure (after written notice, turnover above KES 5M)Up to KES 100,000 for every month or part-month the failure continuesTPA s.59A(5)
Understatement of tax / evasion75% to 200% of the tax evaded, based on KRA's assessment of intentTax Procedures Act offence provisions; VAT Act s.38
Blocked input VAT (Special Table / disallowed claims)Full denial of the input VAT claimed on blocked items (entertainment, passenger vehicles, personal-use goods); KRA may extend audit to other periodsVAT Act s.17 and First/Second Schedule restrictions
Withholding VAT agent default5% of the VAT amount not remitted by the agentVAT Act s.44
How to cite this dataset

APA 7

SmartVAT Kenya. (2026). Kenya VAT & eTIMS Penalties Reference 2026 [Data set]. smartvatkenya.co.ke. https://smartvatkenya.co.ke/data/kenya-vat-penalties-reference-2026.json

MLA 9

"Kenya VAT & eTIMS Penalties Reference 2026." SmartVAT Kenya, smartvatkenya.co.ke, 2026-09-27. Accessed 2026-10-09. https://smartvatkenya.co.ke/data/kenya-vat-penalties-reference-2026.json

BibTeX

@dataset{kenya_vat_penalties_reference_2026,
  author  = {{SmartVAT Kenya}},
  title   = {Kenya VAT & eTIMS Penalties Reference 2026},
  year    = {2026},
  version = {2026-09-27},
  url     = {https://smartvatkenya.co.ke/data/kenya-vat-penalties-reference-2026.json},
  license = {CC-BY-4.0}
}

SmartVAT Kenya (smartvatkenya.co.ke), compiled from VAT Act (Cap. 476), Tax Procedures Act (Cap. 469) as amended by Finance Act 2026, and KRA guidance. Verified 2026-09-27. Direct JSON: https://smartvatkenya.co.ke/data/kenya-vat-penalties-reference-2026.json

What VAT Actually Does to a KES 1,000,000 Transaction in Kenya (2026 Scenarios)

↓ JSON

Sixty-second arithmetic for the six most common VAT situations on a KES 1M Kenyan business transaction: standard-rated sale, VAT-inclusive extraction, zero-rated export with input credit, exempt supply cost leakage, and the cost of filing late. Illustrative calculations at the 16% standard rate.

ScenarioCalculationWhat it means
A. Standard-rated sale, VAT exclusive pricingKES 1,000,000 net + 16% VATThe invoice shows KES 1,160,000; you remit KES 160,000 less any input VAT.
B. Standard-rated sale, VAT inclusive pricingKES 1,000,000 gross ÷ 1.16The KRA 'fraction' method. Your true revenue is KES 862,069 — quoting prices VAT-inclusive changes your margin maths.
C. Zero-rated export with KES 600,000 inputsOutput VAT 0 - input VAT on KES 600,000 (16%)Zero-rated ≠ exempt: you can still claim the KES 96,000 input credit and build a refund position (claimable within 12 months).
D. Exempt supply with KES 600,000 inputsNo output VAT; input VAT on KES 600,000 is not claimableExempt status turns KES 96,000 of input VAT into a permanent cost — a 9.6% margin hit on this transaction versus the zero-rated case.
E. Filing scenario B's return 1 month lateLate filing: higher of KES 10,000 or 5% × KES 137,931 = KES 10,000 (minimum applies, per month outstanding); late payment: 5%; interest: 1%/month compoundingOwing KES 137,931 and being one month late already costs KES 18,276 before the principal.
F. Scenario E left unfiled and unpaid for 12 monthsFiling penalty 10,000 × 12 months outstanding + late payment 6,897 + 12 months compounding interest at 1%/month on KES 137,931Total cost of KES 282,321 on a KES 137,931 bill: twice the tax itself. The 2026 amnesty or a waiver application exists for exactly this hole.
How to cite this dataset

APA 7

SmartVAT Kenya. (2026). What VAT Actually Does to a KES 1,000,000 Transaction in Kenya (2026 Scenarios) [Data set]. smartvatkenya.co.ke. https://smartvatkenya.co.ke/data/kenya-vat-scenarios-1m-transaction.json

MLA 9

"What VAT Actually Does to a KES 1,000,000 Transaction in Kenya (2026 Scenarios)." SmartVAT Kenya, smartvatkenya.co.ke, 2026-09-27. Accessed 2026-10-09. https://smartvatkenya.co.ke/data/kenya-vat-scenarios-1m-transaction.json

BibTeX

@dataset{kenya_vat_scenarios_1m_transaction,
  author  = {{SmartVAT Kenya}},
  title   = {What VAT Actually Does to a KES 1,000,000 Transaction in Kenya (2026 Scenarios)},
  year    = {2026},
  version = {2026-09-27},
  url     = {https://smartvatkenya.co.ke/data/kenya-vat-scenarios-1m-transaction.json},
  license = {CC-BY-4.0}
}

SmartVAT Kenya (smartvatkenya.co.ke). Illustrative scenarios computed at the 16% standard rate (VAT Act, Cap. 476) and penalty formulas (TPA ss.39-40). Figures are rounded to the nearest shilling. This is general information, not tax advice on a specific matter. Direct JSON: https://smartvatkenya.co.ke/data/kenya-vat-scenarios-1m-transaction.json

VAT Standard Rates Across the East African Community, 2026

↓ JSON

Standard VAT rates across EAC member states as of 2026. Kenya maintains the lowest standard rate in the community at 16%, versus 18% in Uganda, Tanzania, Rwanda and Burundi.

CountryStandard rateNotes
Kenya16%Lowest in the EAC. Zero-rated and exempt lists are extensive (VAT Act First and Second Schedules).
Uganda18%URA administration; e-invoicing via EFRIS since 2021 — the cautionary benchmark for Kenya's CETIS plans.
Tanzania18%TRA administration; electronic fiscal devices mandated for registered suppliers.
Rwanda18%RRA administration; EBM e-invoicing required.
Burundi18%OBR administration.
How to cite this dataset

APA 7

SmartVAT Kenya. (2026). VAT Standard Rates Across the East African Community, 2026 [Data set]. smartvatkenya.co.ke. https://smartvatkenya.co.ke/data/eac-vat-standard-rates-2026.json

MLA 9

"VAT Standard Rates Across the East African Community, 2026." SmartVAT Kenya, smartvatkenya.co.ke, 2026-09-27. Accessed 2026-10-09. https://smartvatkenya.co.ke/data/eac-vat-standard-rates-2026.json

BibTeX

@dataset{eac_vat_standard_rates_2026,
  author  = {{SmartVAT Kenya}},
  title   = {VAT Standard Rates Across the East African Community, 2026},
  year    = {2026},
  version = {2026-09-27},
  url     = {https://smartvatkenya.co.ke/data/eac-vat-standard-rates-2026.json},
  license = {CC-BY-4.0}
}

SmartVAT Kenya (smartvatkenya.co.ke), compiled from member-state revenue authority publications and EAC documentation. Direct JSON: https://smartvatkenya.co.ke/data/eac-vat-standard-rates-2026.json

Kenya VAT Filing Deadlines 2026 (Monthly, from the 20th Rule)

↓ JSON

Every VAT return deadline in calendar 2026 derived from the statutory rule: returns and payment are due by the 20th of the month following the tax period, including nil returns. Weekends noted; the statutory date remains the 20th and the iTax portal accepts filing on weekends.

Tax periodDue dateWeekday
January 20262026-02-20Friday
February 20262026-03-20Friday
March 20262026-04-20Monday
April 20262026-05-20Wednesday
May 20262026-06-20Saturday
June 20262026-07-20Monday
July 20262026-08-20Thursday
August 20262026-09-20Sunday
September 20262026-10-20Tuesday
October 20262026-11-20Friday
November 20262026-12-20Sunday
December 20262027-01-20Wednesday
How to cite this dataset

APA 7

SmartVAT Kenya. (2026). Kenya VAT Filing Deadlines 2026 (Monthly, from the 20th Rule) [Data set]. smartvatkenya.co.ke. https://smartvatkenya.co.ke/data/kenya-vat-filing-deadlines-2026.json

MLA 9

"Kenya VAT Filing Deadlines 2026 (Monthly, from the 20th Rule)." SmartVAT Kenya, smartvatkenya.co.ke, 2026-09-27. Accessed 2026-10-09. https://smartvatkenya.co.ke/data/kenya-vat-filing-deadlines-2026.json

BibTeX

@dataset{kenya_vat_filing_deadlines_2026,
  author  = {{SmartVAT Kenya}},
  title   = {Kenya VAT Filing Deadlines 2026 (Monthly, from the 20th Rule)},
  year    = {2026},
  version = {2026-09-27},
  url     = {https://smartvatkenya.co.ke/data/kenya-vat-filing-deadlines-2026.json},
  license = {CC-BY-4.0}
}

SmartVAT Kenya (smartvatkenya.co.ke). Generated from VAT Act s.29-30 (return and payment by the 20th of the following month). Direct JSON: https://smartvatkenya.co.ke/data/kenya-vat-filing-deadlines-2026.json

Kenya VAT Registration Threshold History

↓ JSON

The mandatory VAT registration threshold under Kenyan law since the VAT Act 2013 commenced, including the reported-but-not-yet-operative KES 8M change. Essential context for the most-asked VAT question in Kenya: KES 5M or 8M?

FromThreshold (KES)StatusBasis
2013-09-02KES 5,000,000operativeVAT Act 2013 (Cap. 476), s.14 — mandatory registration where taxable turnover meets or exceeds KES 5,000,000 in any twelve consecutive months
2025-10-01KES 8,000,000reported-not-confirmedReported via Finance Act 2025 commentary and subsequent tax-advisory publications

Voluntary registration remains available below the mandatory threshold.

Non-resident suppliers of digital marketplace supplies register regardless of turnover under the 2023 Digital Marketplace Regulations.

How to cite this dataset

APA 7

SmartVAT Kenya. (2026). Kenya VAT Registration Threshold History [Data set]. smartvatkenya.co.ke. https://smartvatkenya.co.ke/data/kenya-vat-registration-threshold-history.json

MLA 9

"Kenya VAT Registration Threshold History." SmartVAT Kenya, smartvatkenya.co.ke, 2026-09-27. Accessed 2026-10-09. https://smartvatkenya.co.ke/data/kenya-vat-registration-threshold-history.json

BibTeX

@dataset{kenya_vat_registration_threshold_history,
  author  = {{SmartVAT Kenya}},
  title   = {Kenya VAT Registration Threshold History},
  year    = {2026},
  version = {2026-09-27},
  url     = {https://smartvatkenya.co.ke/data/kenya-vat-registration-threshold-history.json},
  license = {CC-BY-4.0}
}

SmartVAT Kenya (smartvatkenya.co.ke), from VAT Act 2013 (Cap. 476) s.14, KRA official guidance, and Finance Act 2025 commentary. Status verified 2026-09-27. Direct JSON: https://smartvatkenya.co.ke/data/kenya-vat-registration-threshold-history.json

Kenya eTIMS Rollout Timeline 2021-2027

↓ JSON

The phases of Kenya's electronic Tax Invoice Management System: announcement, rollout, enforcement, the January 2026 return-validation switch, Finance Act 2026 penalty minimums, and the planned CETIS pre-clearance system.

DatePhaseEventStatus
2021-12-01AnnouncementKRA announces eTIMS as the successor to the Tax Invoice Management System (TIMS)completed
2023-05-01Rollout beginsNationwide onboarding of VAT-registered taxpayers startscompleted
2023-08-31Compliance deadlineOnboarding deadline for VAT-registered taxpayers; enforcement follows from September 2023completed
2024-01-01ExpansionOnline-portal and mobile eTIMS extended to non-VAT taxpayers for income tax expense substantiationcompleted
2026-01-01Return validationKRA validates VAT returns against eTIMS invoice datacompleted
2026-07-01Penalty minimumsFinance Act 2026 eTIMS penalty minimums take effectcompleted
2027-01-01CETIS procurementComprehensive Electronic Tax Invoicing System (pre-clearance) procurement and buildplanned
How to cite this dataset

APA 7

SmartVAT Kenya. (2026). Kenya eTIMS Rollout Timeline 2021-2027 [Data set]. smartvatkenya.co.ke. https://smartvatkenya.co.ke/data/kenya-etims-timeline-2021-2027.json

MLA 9

"Kenya eTIMS Rollout Timeline 2021-2027." SmartVAT Kenya, smartvatkenya.co.ke, 2026-09-27. Accessed 2026-10-09. https://smartvatkenya.co.ke/data/kenya-etims-timeline-2021-2027.json

BibTeX

@dataset{kenya_etims_timeline_2021_2027,
  author  = {{SmartVAT Kenya}},
  title   = {Kenya eTIMS Rollout Timeline 2021-2027},
  year    = {2026},
  version = {2026-09-27},
  url     = {https://smartvatkenya.co.ke/data/kenya-etims-timeline-2021-2027.json},
  license = {CC-BY-4.0}
}

SmartVAT Kenya (smartvatkenya.co.ke), compiled from KRA public notices, the Tax Procedures Act (Cap. 469) as amended, and Finance Act 2026. Direct JSON: https://smartvatkenya.co.ke/data/kenya-etims-timeline-2021-2027.json

Reuse & corrections

Everything on this page is licensed CC BY 4.0: copy it, build on it, publish it — just attribute SmartVAT Kenya and link the dataset URL. If you spot an error, or you need a dataset we do not yet publish, email info@smartvatkenya.co.ke — corrections ship within one working day and are noted in the dataset version history. Our editorial standards are documented in the editorial policy, and the legal basis for every figure is in the Kenya Tax Law Library.

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