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The Treaty & International Policy office is tasked with managing international tax matters that include Double Taxation Agreements (DTAs), Mutual Agreement Procedures (MAP), Legislative Review and Implementation of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Agenda recommendations domestically.
The responsibilities of the T&IP office are categorized into the following key functional areas:
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Double Taxation Agreement (DTA) Management
- A Double Taxation Agreement (DTA) is a treaty between two or more countries to avoid double taxation of income and to enhance economic cooperation.
- This function of the office involves carrying out an in depth analysis of the DTA network and domestic tax systems of countries with which Kenya intends to negotiate and sign DTAs. The team prepares a report on this and shares it with the National Treasury to be used during the preparation phase and actual negotiation of the DTA.
- The office also provides interpretation of tax treaties which are in force between Kenya and other countries to ensure that they are properly applied and implemented. This interpretation is done upon request from taxpayers seeking to understand how treaties apply to their transactions.
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Legislative Review
- This involves providing comprehensive policy analysis and advice to the National Treasury on all matters of taxation of cross border transactions.
- It involves identifying gaps in the international tax legal framework and designing and recommending amendments to legislation on all issues of cross border taxation.
- The proposals made are mainly in line with the policies being adopted internationally in order to minimize cases of base erosion and profit shifting in order to preserve the country’s tax base.
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Participation in International Taxation meetings
- The meetings are held to develop international tax laws and policies intended to seal loopholes in domestic tax systems and to ensure that taxes are paid in the jurisdictions where value is created.
- The main bodies that organize these meetings are the OECD (Organisation for Economic Cooperation and Development), the UN (United Nations), ATAF (African Tax Administration Forum) and EARATC (East African Revenue Authority Technical Committee).
- This engagement is beneficial because it ensures that developing country perspectives are incorporated in the development of international tax policies.
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Mutual Agreement Procedure (MAP) - Dispute Resolution
- A Mutual Agreement Procedure (MAP) is a process through which taxpayers approach the Competent Authorities of the parties to the DTA in order for them to address cases of double taxation or taxation not in accordance with the DTA.
- A Kenyan resident taxpayer can initiate a MAP with the Kenyan Competent Authority if he establishes that an action of KRA or one of Kenya’s tax treaty partners, or both, will result in taxation not in accordance with a tax treaty in force between the two jurisdictions.
- The MAP request must be filed within 3 years from the date of notification of the act.
- Where the Kenyan Competent Authority can resolve the taxation not in accordance with the DTA unilaterally, then the MAP case is closed at this stage.
- Where the taxation not in accordance with the DTA cannot be resolved unilaterally, the two Competent Authorities will enter into discussions and endeavour to resolve the issue.
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Tax Residence Certificates (TRCs)
- These are certificates issued to taxpayers to prove their tax residency in Kenya and that taxes are paid herein. The certificate is generally used to avoid double taxation in the other country where they may be conducting business and with which there is a DTA with Kenya in force.
- Tax residence is determined by Section 2(1) of the Income Tax Act.
- The standard documentation required in the processing of a TRC application.
Application for Individuals
- Full name and address of the applicant.
- D. Number and KRA PIN.
- Alien I.D and work permit, where applicable.
- The reason and period for which a certificate is required.
- The type and amount of foreign income received during the period for which a certificate is required.
- The Article of the DTA under which the request regarding this income is being made (attach form from the other country where applicable).
- If the individual is not in receipt of foreign income, details of the circumstances under which a certificate is required.
- Proof of a permanent home in Kenya (for example, utility bills in the applicant’s name, lease agreements, etc)
- If no permanent home, proof of presence in Kenya for 183 days or 122 days as required by Section 2 of the Income Tax Act.
Application for Companies
- Name and address of the applicant.
- Copy of Certificate of incorporation of the applicant.
- The reason and period for which a certificate is required.
- The type and amount of foreign income received during the period for which a certificate is required.
- The Article of the DTA under which the request regarding this income is being made (attach form from the other country where applicable).
- If the company is not in receipt of foreign income, details of the circumstances under which a certificate is required.
Application for Partnerships
- Name and address of the applicant.
- Business Registration details of the applicant.
- A signed list detailing the individual partners’ names, separately identifying those that are residents of Kenya and those that are not, confirming whether each of the partners are Kenyan resident as at the date of the application (with supporting documents).
- The reason and period for which a certificate is required.
- The type and amount of foreign income received during the period for which a certificate is required.
- The Article of the DTA under which the request regarding this income is being made (attach form from the other country where applicable).
- If the partnership is not in receipt of foreign income, details of the circumstances under which a certificate is required.
Submission of the Application
All applicants are required to draft an application letter stating whether the application is by an Individual, Company or Partnership, together with the requirements specified above and address it to:
The Commissioner,
Domestic Taxes Department,
Kenya Revenue Authority,
Times Tower, 19th Floor,
P.O Box 48240-oo1oo
Nairobi, Kenya.
Once all the required documents and information are received from the applicant, the application process takes 15 working days for processing, review and signature.
Contact Details for the Treaties & International Policy Office
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Name: Wanjiru Kiarie
Governmental Agency: Kenya Revenue Authority
Department/Division: Domestic Taxes Department - Large Taxpayers Office
Function/ Role: Manager, Competent Authority Office & Authorized Contact Person
Email: This email address is being protected from spambots. You need JavaScript enabled to view it. & This email address is being protected from spambots. You need JavaScript enabled to view it.
Telephone: +254 709 01 7985
Language skills: English
Notes: Responsible for all treaty and International Policy matters including BEPS, MAP, Tax Residence Certificate Issuance and DTA negotiation and interpretation.
Name: Grace Wairimu Kariuki
Governmental Agency: Kenya Revenue Authority
Department/Division: Domestic Taxes Department - Large Taxpayers Office
Function/Role: Supervisor, Competent Authority Office & Authorized Contact Person
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Telephone: +254 709 01 7945
Language skills: English
Notes: Responsible for all treaty and International Policy matters including BEPS, MAP, Tax
Residence Certificate Issuance and DTA negotiation and interpretation
Name: Doreen Dorika
Governmental Agency: Kenya Revenue Authority
Department/Division: Domestic Taxes Department – Large Taxpayers Office
Function/Role: Supervisor, Competent Authority Office & Authorized Contact Person
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Telephone: +254 709 01 1890
Language skills: English
Notes: Responsible for all treaty and International Policy matters including BEPS, MAP, Tax Residence Certificate Issuance and DTA negotiation and interpretation
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Name: Elizabeth Githinji
Governmental Agency: Kenya Revenue Authority
Department/Division: Domestic Taxes Department – Large Taxpayers Office
Function/Role: Supervisor, Competent Authority Office & Authorized Contact Person
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Telephone: +254 709 01 7933
Language skills: English
Notes: Responsible for all treaty and International Policy matters including BEPS, MAP, Tax Residence Certificate Issuance and DTA negotiation and interpretation
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Contact Details of Competent Authorities (or Their Authorized Representatives) for Exchange of Information, Tax Treaties and Mutual Agreement Procedure for Kenya.
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Name: Mr. Humphrey Wattanga Governmental Agency: Kenya Revenue Authority Department / Division: Commissioner General’s Office Function / Role: Commissioner General – Authorised Competent Authority Representative Full address: Box 48240-00100 NAIROBI Email: This email address is being protected from spambots. You need JavaScript enabled to view it. Telephone: +254 20 281 7001/2 Language skills: English
Name: CS Rispah Simiyu (Mrs.) FCCA EBS Governmental Agency: Kenya Revenue Authority Department / Division: Domestic Taxes Department Function / Role: Commissioner - Authorised Competent Authority Representative Full address: Box 48240-00100 NAIROBI Email: This email address is being protected from spambots. You need JavaScript enabled to view it. Telephone: +254 20 281 7026 Language skills: English Notes: Responsible for all exchange of information matters (on request, automatic and spontaneous) and international policy matters including BEPS, MAP, Tax Residence Certificate Issuance.
Name: Mr. Weldon Ngeno Governmental Agency: Kenya Revenue Authority Department / Division: Domestic Taxes Department – Large Taxpayers Office Function / Role: Deputy Commissioner – Authorized Contact Person Full address: Box 48240-00100 NAIROBI Email: This email address is being protected from spambots. You need JavaScript enabled to view it. Telephone: +254 20 281 7060 Language skills: English Notes: Responsible for all exchange of information matters (on request, automatic and spontaneous) and international policy matters including BEPS, MAP, Tax Residence Certificate Issuance.
Name: Joyce B. Mwangi Governmental Agency: Kenya Revenue Authority Department/Division: Domestic Taxes Department – Large Taxpayers Office Function / Role: Chief Manager – Competent Authority Office & Authorized Contact Person Full address: Box 48240-00100 NAIROBI Email: This email address is being protected from spambots. You need JavaScript enabled to view it. & This email address is being protected from spambots. You need JavaScript enabled to view it. Telephone: +254 709 01 2573 Language skills: English Notes: Responsible for: • All exchange of information matters (on request, automatic and spontaneous) • All treaty and international policy matters including BEPS, MAP, Tax Residence Certificate issuance, DTA negotiation and interpretation and authorized contact person for the delegated Competent Authority. |
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Authorised Contact Persons for Exchange of Information: Name: Beth Mwobobia Governmental Agency: Kenya Revenue Authority Department/Division: Domestic Taxes Department – Large Taxpayers Office Function/Role: Assistant Manager, Competent Authority Office & Authorized Contact Person Email: This email address is being protected from spambots. You need JavaScript enabled to view it. Telephone: +254 709 01 2588 Language skills: English Notes: Responsible for All exchange of information matters (on request, automatic and spontaneous)
Name: Felix Osiemo Governmental Agency: Kenya Revenue Authority Department/Division: Domestic Taxes Department – Large Taxpayers Office Function/Role: Assistant Manager, Competent Authority Office & Authorized Contact Person Email: This email address is being protected from spambots. You need JavaScript enabled to view it. Telephone: +254 709 01 7997 Language skills: English Notes: Responsible for All exchange of information matters (on request, automatic and spontaneous)
Name: Faith Maina Governmental Agency: Kenya Revenue Authority Department/Division: Domestic Taxes Department - Large Taxpayers Office Function/Role: Supervisor, Competent Authority Office & Authorized Contact Person Email: This email address is being protected from spambots. You need JavaScript enabled to view it. Telephone: +254 709 01 7988 Language skills: English Notes: Responsible for All exchange of information matters (on request, automatic and spontaneous)
Name: George Weru Governmental Agency: Kenya Revenue Authority Department/Division: Domestic Taxes Department - Large Taxpayers Office Function/Role: Supervisor, Competent Authority Office & Authorized Contact Person Email: This email address is being protected from spambots. You need JavaScript enabled to view it. Telephone: +254 709 01 7935 Language skills: English Notes: Responsible for All exchange of information matters (on request, automatic and spontaneous)
Name: Martin Matura Mokaya Governmental Agency: Kenya Revenue Authority Department/Division: Domestic Taxes Department - Large Taxpayers Office Function/Role: Officer, Competent Authority Office & Authorized Contact Person Email: This email address is being protected from spambots. You need JavaScript enabled to view it. Telephone: +254 709 01 7977 Language skills: English Notes: Responsible for All exchange of information matters (on request, automatic and spontaneous)
Name: Ann Kawira Governmental Agency: Kenya Revenue Authority Department/Division: Domestic Taxes Department - Large Taxpayers Office Function/Role: Officer, Competent Authority Office & Authorized Contact Person Email: This email address is being protected from spambots. You need JavaScript enabled to view it. Telephone: +254 709 01 3406 Language skills: English Notes: Responsible for All exchange of information matters (on request, automatic and spontaneous
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International Capacity Development Programme (ICDP)
The International Capacity Development Programme (ICDP) is a structured knowledge-sharing and cooperation platform through which the Kenya Revenue Authority (KRA) engages with regional and international revenue authorities, public institutions, and development partners.
The programme supports peer learning, institutional strengthening, and regional cooperation by enabling participating institutions to learn from KRA’s practical experience in areas such as domestic taxes, customs operations, electronic invoicing, compliance and enforcement, digital payments, dispute resolution, risk management, and organisational development.
ICDP engagements are guided by an annual calendar and a clear governance framework to ensure relevance, efficiency, confidentiality, and optimal use of institutional resources.
FY 2025/26 Proposed Calendar
| Month | Week(s) | Topical Area |
|---|---|---|
| November 2025 | Week 2 | Asset Management |
| November 2025 | Week 3 | VAT Modernisation & Electronic Invoicing |
| November 2025 | Week 4 | Tax Compliance & Enforcement |
| February 2026 | Week 2 | Customs Automation & RECTS Operations Centre |
| February 2026 | Week 3 | Special Economic Zones & Bonded Manufacturing |
| February 2026 | Week 4 | Authorized Economic Operator (AEO) Programme |
| March 2026 | Week 2 | Enterprise Risk & Business Continuity |
| March 2026 | Week 3 | People & Talent Management |
| March 2026 | Week 4 | Alternative Dispute Resolution (ADR) |
| April 2026 | Week 2 | Digital Payments & E-Commerce Taxation |
| April 2026 | Week 3 | Enterprise Knowledge Management |
How to Apply
- Submit your request together with an official letter and the ICDP Application Form.
- Requests should reach KRA at least 30 days prior to the intended visit.
- After completing the form, convert it into PDF format before submission.
- KRA will confirm availability and acceptance within 21 days.
- Submit to: 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.).
Feedback
After completing the ICDP Feedback Form, convert it into PDF format before submission.
Submit to: 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.).
Contact
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
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About KRA
The Kenya Revenue Authority (KRA) was created by an Act of Parliament (Chapter 469 of the laws of Kenya) in July 1995 to collect, administer and account for revenue on behalf of the Government of Kenya (GoK).
The Authority’s 7th corporate plan (2019 – 2021), seeks to support the Government’s Big Four Agenda and the Third Medium Term Plan of Vision 2030. KRA’s main contribution to both initiatives rests primarily on the mobilization of resources to fund the activities envisaged. KRA’s Transformation Agenda seeks to build on foundations laid during the 6th Plan that saw a shift from Enforcement to Taxpayer Facilitation. On a global front we seek to achieve this by our vision which is to be a globally trusted revenue agency facilitating tax and customs compliance, through strategic outcomes aimed at improving the country’s business environment, bettering the ease of doing business score and hence achieving improved compliance through data driven decision making and a growth in revenue collection.
The Authority aims to achieve this by improving and simplifying tax payment processes, ensuring effective and efficient tax administration as well as enhancing Border Control services. As a Tax Agency, we intend to increase our customer satisfaction levels, encompassing our taxpayers in the Diaspora. As such, KRA has an International Relations and Diplomacy Office (IRD); which seeks to provide support through nurturing, sustaining and leveraging relationships with multilateral and bilateral partners based in various locations where our citizens are based.
Pin Registration
A PIN is a Personal Identification Number used while doing business with Kenya Revenue Authority, other Government agencies and service providers.
Do I need a PIN?
You are required to have a PIN if you expect to earn any income from Kenya. This applies to both Residents and Non- residents.
Some transactions will also require you to have a PIN. These transactions include but are not limited to;
- Registration of title, stamping of instruments by the Commissioner of Lands, and payment of Land Rent.
- Approval of plans, payment of water deposits, application for a business permit, payment of Land Rent by Local Authorities.
- Registration of Motor Vehicles, and licensing under the Traffic Act (Cap 403) by the Registrar of motor Vehicles.
- Registration of Business Names and Companies by the Registrars of Business names and companies.
- Trade licensing by the Ministry of Commerce.
- Application for Value Added Tax registration.
- Underwriting policies by Insurance Companies.
- To facilitate importation of goods, Customs clearing and forwarding at the offices of Commissioner of Customs and Excise.
- Payment of Deposits for power connections at Kenya Power and Lightning Co. Ltd.
- To facilitate all contracts for supply of goods and services to all Government Ministries and Public bodies.
How do I register for a PIN?
Pin Registration is an online process done via iTax system.
*PIN registration requirements available on the KRA website
Tax Obligations
Every person with a Personal Identification Number is required to file and pay their taxes via iTax on or before the due date.
Kenyans in the diaspora are encouraged to visit any home missions abroad to receive filing support or any other assistance related to their PIN.
Some of the tax obligations include;
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Tax Obligation |
Brief Description |
Due Date |
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Income Tax |
Income Tax is chargeable upon all the income of a person, whether resident or non – resident accrued or derived in Kenya This tax obligation is MANDATORY. |
Individuals – 30th June of the following year |
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Corporates – Last day of the 6 month following the end of their account period Payments are however done by the last day of the 4th month following the end of the accounting period |
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Value Added Tax (VAT) |
VAT is charged on supply of taxable goods or services made or provided in Kenya and on importation of taxable goods or services into Kenya |
On or before 20th of the following month |
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Pay As You Earn (PAYE) |
PAYE is a method of collecting tax from individuals in gainful employment. Employers are required to register for this obligation, and deduct PAYE from their employees’ salaries and wages at the prevailing rates and remit the same to KRA |
On or before the 9th of the following month |
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Residential Rental Income Tax |
This is tax payable by resident persons on residential rental income accrued or derived in Kenya where the rent income is between Kshs.288,000 (Kshs. 24,000 per month) and Kshs.15 million per annum. |
On or before the 20th of the following month |
Other tax obligations include;
- Withholding Tax
- Capital Gains Tax
- Excise Duty
- Turnover Tax
- Advance Tax
Returning Residents Guidelines
Planning to travel back?
You are allowed, among other items, one motor vehicle (excluding buses and mini buses) into the country duty free subject to the following conditions:
- You must have resided outside Kenya for at least twelve (12) months.
- You must have personally owned and used the motor vehicle outside Kenya for at least twelve months.
- The motor vehicle must not be older than 8 years.
- You must have attained the age of eighteen years. You must not have been granted a similar exemption previously.
Exemptions:
Items that may be exempted when imported as baggage by a returning resident are:
- Wearing apparel
- Personal and household effects which were in his personal or household use in his former place of residence
More information available on: https://kra.go.ke/en/individual/importing/learn-about-importation/importing-goods
Guidelines for Students and Senior Citizens
It is important to note that if you do not have an income, it is advisable to file a NIL return. This is especially for students, and senior citizens who are not in gainful employment in the diaspora.
Importing
If you wish to import any commodity into Kenya, you will have to enlist the services of a clearing agent who will process the import documentation through Kenya Customs electronically on the Integrated Customs Management System (iCMS) and clear the goods on behalf of the importers.
An import declaration fee (IDF) of 2%of the Customs Value is payable. Customs will assess duty payable depending on the value of the goods and the duty rate applicable.
The East African Community Common External Tariff prescribing the duty rates of imported items is available at the KRA website.
Motor Vehicle Notices & Regulations:
If you wish to import a car into Kenya temporarily, here are some of the requirements.
For Kenyan Citizens:
Prior to gaining entry approval, the foreign operator from the East African Community (EAC) or Common Market for East and Southern Africa (COMESA) Countries must have a valid Temporary Importation of Road Vehicles Form (Form C32) which is issued at the Border Station.
To obtain a Form C32, an individual MUST:
- Be a foreigner with foreign identification
- Have a valid work permit or proof of residency, if Kenyan.
- Have the foreign Motor Vehicle Registration Book in his/her name.
- Have a valid Power of Attorney or authorization to operate the vehicle from the Motor Vehicle Owner, in case the operator is an agent of the owner.
- For diplomats, one must prove that they have on going diplomatic status. In addition, must proof that they work in a diplomatic capacity e.g. Valid Diplomatic identification.
Individuals without these documents from the EAC and COMESA countries will not be issued with a Form C32 or be allowed to locally operate a foreign registered motor vehicle and any such vehicle operated without the above will be impounded.
For Non – Kenyans:
Prior to gaining entry approval, a foreign operator from Countries outside the EAC or COMESA Countries must have a valid International Circulation Permit from Country of Origin (Carnet de Passage en Douane) or Pass Sheet issued from their Country of Origin. This Carnet de Passages en Douane must be valid for use in Kenya
In addition to this, he/she MUST provide:
- Foreign identification
- Proof of residency in the foreign country, if Kenyan.
- Have the foreign Motor Vehicle Registration Book in his/her name.
- Have a valid Power of Attorney or authorization to operate the vehicle from the Motor Vehicle Owner, in case the operator is an agent of the owner.
Individuals without these documents will not be allowed entry in to or to locally operate a foreign registered motor vehicle and any such vehicle operated without the above will be impounded.
In addition to having a Form C32 or an International Circulation Permit from Country of Origin (Carnet de Passage en Douane), an operator of a Foreign motor vehicle must apply for a Foreign Motor Vehicle Permit.
To make an application for a foreign permit, an individual will require:
- A valid Form C32 or an endorsed valid International Circulation Permit from Country of Origin (Carnet de Passage en Douane)
- Certificate of COMESA Insurance
- An online account on eCitizen which will be used to make the application.
The initial application for the Foreign Permit will be done upon entry into the country and will be issued based on the following categories:-
- A paid up foreign permit, valid for a month, will be issued to vehicles on tour in Kenya with an International Circulation Permit from Country of Origin (Carnet de passage en douane).
- A free fourteen-day temporary permit will be issued at entry points to only vehicles with a Form C32 entering Kenya.
No vehicle will be allowed out of a Customs Border Station without the owner being in possession of either a Form C32 or Carnet de Passage and a Foreign Permit.
On expiry of fourteen days or granted period, the applicant, may seek an extension of their Form C32 and Foreign Permit from the Customs and Border Control Department, Enforcement Division Regional Offices. Extension of the Form C32 and Foreign Permits SHALL not be allowed unless the Customs Officer physically verifies the vehicle and is satisfied that a justified reason for the extension has been given.
All operators of foreign vehicles whose vehicles do not meet the above requirements MUST re-export their vehicles with immediate effect and any contraventions will lead to enforcement actions including impounding of the said vehicles.
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