Times Tower
Haile Selassie Avenue, Nairobi
Get directions
The Finance Act, 2026 amended the following laws:
From 1 January 2027, individual taxpayers will be required to file income tax returns by the last day of the fourth month after the end of the year of income.
Individual taxpayers use the calendar year, meaning they will be required to file tax returns by 30 April.
Gratuity to qualify for tax exemption if the contract of service is for a period of at least three continuous years (or an extension of a three year contract) and the gratuity does not exceed 31% of emoluments earned during that period.
What to do: Ensure that only gratuity payments that meet the above conditions enjoy the exemption.
Non-residents earning rental income from Kenyan property must register under a simplified framework and file and pay tax by the 20th of the following month, unless a resident agent is withholding on their behalf.
What to do: Review rental arrangements and follow KRA guidance on registration, filing and payment.
Interchange fees and merchant service fees from card payment transactions are classified as management or professional fees for withholding tax purposes.
What to do: Banks, fintechs and payment service providers to take note.
Income received by trustees, executors or administrators is treated as their income for tax purposes. Where tax has already been paid by the trustee, executor or administrator, the beneficiary will not be taxed again on the same income.
Banks, microfinance institutions and other qualifying financial institutions carrying on money lending business may deduct bad debts, in line with guidelines issued by the Commissioner. A bad debt shall include the principal, interest and any other amount related to the debt.
Capital gains tax (CGT) relating to the transfer of property to a Real Estate Investment Trust registered by the Commissioner are exempt.
100% of Investment allowance is deductible in the first year of use for petroleum and gas storage facilities where the investment exceeds KES 10 billion.
Employee-related costs such as salaries, wages and statutory deductions are treated as disbursements where a supplier provides labour, outsourcing or employee placement services.
What to do: Businesses to note the amendment.
The exclusion of finance charges from taxable value applies only to hire purchase agreements registered under the Hire Purchase Act.
What to do: Hire purchase businesses should ensure that they are licensed under the Hire Purchase Act and the agreements between them and the buyers are registered under the same act.
The period for claiming a VAT refund on bad debts has been reviewed from two years to three years.
What to do: Maintain proper records and evidence supporting the bad debt claim.
An invoice showing VAT should only be issued for a taxable supply.
What to do: VAT-registered businesses should confirm the tax status of goods and services before charging VAT.
The VAT Act is now aligned with the East Africa Community Customs Management Act (EACCMA) on the threshold of VAT-free goods brought into Kenya by a returning resident which USD 2,000.
Fees charged by payment service providers for digital payment services, including payment processing, settlement, merchant acquiring, gateway and aggregation services, are not exempt from VAT.
Important: This provides a distinction between the standard banking or the traditional financial services and the digital platform operations.
The Act defines "tour operator" and "in-house supplies" to clarify the scope of VAT exemption for tour operator services.
The Act has also provided exemptions for selected goods and services, including dialyzers, scrap metal, qualifying pharmaceutical inputs, bioethanol vapour stoves and selected infrastructure-related supplies.
| Product | Change |
|---|---|
| Bottled water | Excise duty removed |
| Fruit and vegetable juices without added sugar | Fruit and vegetable juices with out sugar distinguished from those with sugar and Excise duty retained at KES 14.14 per litre |
| Fruit and vegetable juices with added sugar or sweetener | KES 20 per litre |
| Specified imported sugar | KES 40 per kilogram (subject to stated exclusions) |
| Antique, vintage and classic vehicles | 50% of excisable value |
| Betting (including on horse racing) and gaming deposits | Excise duty of 5% is charged on amount deposited for betting purposes. |
The tax amnesty on penalties, interest and fines introduced for liabilities due up to 31 December 2025. Where principal tax is outstanding, it must be paid by 31 December 2026 to qualify for the amnesty, subject to the applicable conditions.
KRA may issue pre-populated returns using available taxpayer information. A taxpayer may confirm or amend the return.
What to do: Review all pre-filled information carefully before submission.
Where a taxpayer fails to issue an electronic invoice, file electronically or pay electronically, KRA will issue a notice and consider the taxpayer's explanation before applying the relevant penalty. System-generated errors may qualify for waiver of penalties or interest, subject to the law.
What to do: Keep screenshots, support tickets and correspondence where a system issue affects compliance.
From 1 September 2026, importers must obtain and retain an export declaration, export entry, customs export certificate or equivalent document from the country of export. The document should support importation of goods into Kenya.
The Act also includes changes affecting the following areas. Affected taxpayers should refer to the Finance Act and subsequent official KRA guidance.
Businesses in all sectors affected to review the changes and adjust accordingly.
Regularly check the KRA Website or social media platforms for operational guidance provided.
These guidelines provide taxpayers with the standard procedure for initiating, submitting and completing the return of unused V4 excise stamps through the Excise Goods Management System (EGMS) and the subsequent physical return of the stamps to KRA.
The guidelines apply to all licensed manufacturers and registered importers of bottled water holding unused V4 excise stamps as at 1st July 2026.
The taxpayer shall be required to initiate the return of the unused excise stamps through their EGMS account.
Taxpayer shall be required to log into EGMS with valid credentials and the necessary system rights to access the Operations module on EGMS to initiate the return of the unused excise stamps.
Upon submission of the excise stamps return request in the EGMS system, KRA shall process the application and either approve or reject the request.
The process of returning unused excise stamps consists of the following stages:
a) Return of full packaging units (stamp reels) in EGMS.
b) Return of individual paper stamps or a range of paper stamps in EGMS.
c) Physical return of the excise stamps to KRA Vault.
The taxpayer shall get a notification stating the reasons for rejection through their EGMS registered email address.
The taxpayer shall get a notification stating the next course of action through their EGMS registered email address.
Where applicable, KRA shall determine whether the taxpayer qualifies for reimbursement in accordance with the applicable laws and procedures.
Follow the procedure that corresponds to the unused excise stamps in your possession.
Excise stamp reels.
View Packaging Unit Steps →Individual paper stamps or a range of paper stamps.
View Paper Stamp Steps →Once you log into your EGMS system account;
Select Operations > Return of Packaging Units to display the form with mandatory selections/entries marked with *.
The EGMS site will automatically populate for taxpayers with one site. For taxpayers with many sites, select the relevant site in the Manufacturer/Importer field.
Then select Reason → damaged or defective
Enter the Packaging Unit number in the Packaging Unit Id field. The PU Id is composed of 1 letter (E, R or P) followed by 15 numerical digits.
To have funds reimbursement of the PU(s) you are returning, DO NOT TICK the Request replacement check box. This means that your EGMS account will be credited once your return request is approved.
Click the Add button.
Result: the table is populated with the corresponding PU information: Barcode, PU Type, Status and Location.
If you wish to add more Packaging Unit Ids, then redo steps 4 and 6 above. If you wish to remove the Packaging Unit from the table before confirming any actions, then click on the associated icon.
Click on the Confirm Return button to continue.
Result: The Confirm Return of Packaging Units window is opened, to enter your valid EGMS credentials.
Click the Confirm button to place a request for a Return of PU to KRA. Result: A message Operation completed successfully is displayed in the main window.
Once you log into your EGMS system account, follow the following steps;
To have funds reimbursement of the individual stamp(s) or stamp range(s) you are returning, DO NOT TICK the Request replacement check box. This means that your EGMS account will be credited once your return request is approved.
Select Operations > Return of Stamps to display the form with mandatory selections/entries marked with *.
Then enter the following information:
a) Select a Manufacturer/Importer from the drop-down list. Select a Reason → damaged or defective
b) Enter the Label barcode number in the open field provided. To declare the return of a range, input the stamp serial numbers separated by a hyphen. However, if you wish to declare the return of individual stamp labels, which may not necessarily follow one another concurrently, input individual stamp serial numbers separated by a comma.
Click the Add button. If you wish to add more Barcode labels to the list, then redo step 2 above.
If you wish to remove the Barcode label from the table before confirming any actions, then click on the associated Remove icon.
Confirm return by clicking the Confirm Return button and enter valid EGMS credentials.
Upon submitting an application in the EGMS system to return the unused V4 Excise stamp, the taxpayer’s respective Tax Service Office (TSO) shall physically verify the returned excise stamps to confirm the quantities and serial numbers against the details submitted in EGMS.
Upon verification, the taxpayer shall book an appoint for the physical return of the unused excise stamps to the KRA Vault by emailing:
This email address is being protected from spambots. You need JavaScript enabled to view it.
Copy: This email address is being protected from spambots. You need JavaScript enabled to view it.
Tel: 0709 013 504 / 0709 013 939
Upon confirmation of appointment date, deliver the unused excise stamps to KRA vault at Times Tower for receipt and verification by the vault team.
Once the stamps are received at the KRA Vault and approved in the system, KRA shall provide further guidance on the process of reimbursement, where they qualify.
Taxpayers shall upon conclusion of the process, pay taxes due, initiate the process of cancellation of their Excise license/import registration certificate and retirement of Excise Security Bond.
For any clarifications and facilitation, please contact the Enforcement Office on
These are points where goods and people can enter and exit the country, legitimate businesses can be conducted with security provided by the government. At these points of entries and exit, you will meet border agencies such as
Kenya has thirty-five (35) points of entry and exit, commonly known as BORDERS. Kenya shares borders with five countries, Ethiopia for 867km , Uganda for 933km, Somalia for 684km, Tanzania for 755km, South Sudan 317km and International waters (Indian Ocean) for 536km.
The points of entry and exit are put into three categories; Land borders, Maritime borders and Air borders. Currently Seven land borders have been upgraded to one stop border Posts (OSBPs).
|
Land Borders |
Maritime Borders |
Air Borders |
|
Mandera (closed) Liboi (closed) Kiunga (closed) Lunga-lunga OSBPs Taveta OSBPs Loitokotok Namanga OSBPs Isebania OSBPs Sand river gate (closed) Muhuru-bay Malaba OSBPs Busia OSBPs Lwakhakha Suam Moyale OSBPs Nadapal |
Kilindini Kilifi Shimoni Lamu Kisumu pier Mbita Ngomeni (closed) Vanga Oldport Malindi
|
Jomo Kenyatta International Airport Mombasa International Airport Kisumu International Airport Malindi Airport Eldoret International Airport Wilson Airport Wajir Airport Lokichogio Isiolo airport
|
Search by office name, town or location, or filter the list by region.
Haile Selassie Avenue, Nairobi
Get directionsMombasa Road, Nairobi
Get directionsWestlands, Nairobi
Get directionsUpper Hill, Nairobi
Get directionsWestlands, Nairobi
Get directionsKenyatta Avenue, Nairobi
Get directionsAirport North Road, Nairobi
Get directionsNamanga
Get directionsLoitokitok
Get directionsMombasa Road, Nairobi
Get directionsWilson Airport, Nairobi
Get directionsIndustrial Area, Nairobi
Get directionsHaile Selassie Avenue, Nairobi
Get directionsMombasa Road, Nairobi
Get directionsKisumu–Kakamega Road
Get directionsKisumu–Kamasi Road
Get directionsKisumu
Get directionsLake Victoria Pier, Kisumu
Get directionsOutering Road, Kisumu
Get directionsKisumu–Busia Road
Get directionsBungoma
Get directionsKakamega
Get directionsKisii
Get directionsKopanga Shopping Centre
Get directionsNyamtiro Shopping Centre
Get directionsMuhuru Bay
Get directionsUsenge
Get directionsPort Victoria
Get directionsLwakhakha
Get directionsMbita
Get directionsIsebania
Get directionsMalaba
Get directionsBusia
Get directionsSiaya
Get directionsMigori
Get directionsHomabay
Get directionsMombasa
Get directionsMalindi
Get directionsLamu
Get directionsLamu
Get directionsLamu
Get directionsVoi
Get directionsMalindi
Get directionsMalindi
Get directionsMombasa
Get directionsHola, Tana River
Get directionsMombasa
Get directionsKilifi
Get directionsShimoni
Get directionsLunga Lunga
Get directionsTaveta
Get directionsMombasa
Get directionsKiunga
Get directionsKilindini
Get directionsMombasa
Get directionsMombasa
Get directionsMombasa
Get directionsLunga Lunga
Get directionsKwale
Get directionsTaru
Get directionsEldoret
Get directionsEldoret
Get directionsEldoret
Get directionsEldoret
Get directionsEldoret
Get directionsEldoret
Get directionsKitale
Get directionsLodwar
Get directionsLodwar
Get directionsEldoret
Get directionsKakuma
Get directionsKapsabet
Get directionsKabarnet
Get directionsKapenguria
Get directionsSuam
Get directionsLokichoggio
Get directionsLokichoggio
Get directionsLokichoggio
Get directionsNakuru
Get directionsEquity Plaza, Maralal
Get directionsKericho
Get directionsKericho
Get directionsNyahururu
Get directionsOltalet Mall, Narok
Get directionsNaivasha
Get directionsNakuru
Get directionsNakuru
Get directions3rd Floor, off Kangundo Road, Machakos
Get directionsEmbu
Get directionsMandera
Get directionsGarissa
Get directionsWajir
Get directionsKitui
Get directionsMeru
Get directionsIsiolo
Get directionsDiffu
Get directionsKajiado
Get directionsMoyale
Get directionsLiboi
Get directionsThika
Get directionsNyeri
Get directionsKerugoya
Get directionsNanyuki
Get directionsMurang'a
Get directionsKiambu
Get directions
Kenya Revenue Authority is committed to protecting your personal data in accordance with Data Protection Laws.
Kenya Revenue Authority is committed to protecting your personal data in accordance with Data Protection Laws. This Privacy Notice provides information on how and why the Kenya Revenue Authority (KRA) collects and processes your personal data and how it is protected. This notice should be read together with the Terms and Conditions of use for other KRA Services. Where there is a conflict, this privacy notice will prevail.
This notice applies to all taxpayers, KRA staff, students, consultants, 3rd parties, development partners and all visitors to any of KRA premises.
You/ Your (s) means:
3.1 Lawful basis for processing your data
The Kenya Revenue Authority processes different categories of personal data as defined and permitted by the applicable Tax Laws, Data Protection Law and its internal policies. We will process your personal information based on any of the following lawful basis as provided for under the Data Protection Act, 2019:
3.2. How KRA collects your data
KRA collects your personal data both directly and indirectly in accordance with the law. We collect your personal information with your knowledge and consent with the exception of cases where prior consent cannot be obtained for real reasons and the processing of the data is permitted by law.
We collect personal data through various platforms: iTax, ICMS, eRecruitment, CCTV cameras, access control, eTIMS, Body Worn Cameras and registers.
3.3. What information is collected
KRA shall ensure that your personal data about you is processed in accordance with your right of privacy and as permitted in Part V of the Data Protection Act, 2019.
You have the right to request access to your personal data held by KRA. This includes information on how your data is being used, the purposes of processing and any third parties with whom the data has been shared.
We take steps to ensure that your personal data is not altered by unauthorized entities or persons. All authorized persons accessing your personal data are bound by a duty of confidentiality.
We may request additional details or ask you to visit our offices to verify your identity and protect your data. This ensures information is only shared with authorized persons and may help us respond to your request more efficiently.
Subject to legal and contractual provisions, you as a data subject has the:
If you have any questions, you can contact us using the details provided in Section 12.0
KRA shall transfer personal data in a manner that is compatible with the purpose for which it was collected.
In the event that KRA undergoes a business transformation, your personal data may be among the assets to be transferred to new platforms or entities and the acquirer of data assets may continue to process the personal data.
KRA will ensure that during the transfer of your personal data all the risks that might occur are well mitigated. This will be done by conducting a data protection impact assessment on any project that handles personal data to help in identifying the level of risk that can occur and how to prevent the risks.
The Authority ensures that access to electronic and physical repositories containing your personal data is controlled based on reasonable and appropriate administrative, physical, and organizational safeguards. We implement security measures designed to protect your information from unauthorized access.
Your account is protected by your account password and KRA urges you to take steps to keep your personal information safe by not disclosing your password and by logging out of your account after each use.
By using the Authority’s systems, sites and access services, you acknowledge that you understand and agree to assume these risks. You also accept responsibility not to disclose your PIN and tax information to suspicious individuals.
We will only retain your personal data to fulfil the purposes for which we collect your data and to satisfy any legal requirements to which we are subject. To determine the appropriate retention period, we consider the size, nature and sensitivity of the personal data, the purposes for which we process the data, the need to comply with internal policies and the applicable legal requirements.
Due to the nature of our mandate, we may retain your personal data indefinitely in administration of a tax law or in compliance with any other legal obligation.
For any additional queries, you may also reach out to our Contact Centre via:
This privacy notice was last updated on 28th April 2026.
We reserve the right to amend this privacy notice at any time. All amendments to this privacy notice will be posted on KRA’s website. Unless otherwise stated, the current version shall supersede and replace all previous versions of the privacy notices.
Page 1 of 8
Online Services
KRA Headquaters,Times Tower, Haile Selassie Avenue, Nairobi Kenya
Contact Centre