Kenya
Eastern Africa · KE · 15 treaties
What are the main tax rates in Kenya?
Kenya has a top personal income tax rate of 35%, a corporate tax rate of 30%, and a standard VAT of 16%.
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 15% |
| Withholding — interest | 15% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 16% |
| Personal income (top rate) | 35% |
| Capital gains | 15% |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Kenya?
- You can become a tax resident in Kenya after being present in the country for 183 days.
- Does Kenya have a territorial tax system?
- Yes, Kenya operates a territorial tax system.
- What is the capital gains tax rate in Kenya?
- The capital gains tax rate in Kenya is 15%.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- has a permanent home in Kenya and is present in Kenya at any time during the year of income
- no permanent home in Kenya but present in Kenya for 183 days or more in the year of income
- present in Kenya for an average of 122 days or more in each year over the current year of income and the two preceding years
Tax residency is based purely on physical presence and having a permanent home, so ceasing residency is generally achieved by leaving Kenya, not maintaining a permanent home there, and staying below the 183‑day/122‑day thresholds.
Source: Kenya Revenue Authority (via OECD – Income Tax Act, Section 2)
Tax treaty network (15)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Canada | 15% | 15% | 15% |
| Denmark | 20% | 20% | 20% |
| France | 10% | 12% | 10% |
| Germany | 15% | 15% | 15% |
| India | 10% | 10% | 10% |
| Iran | 5% | 10% | 10% |
| South Korea | 10% | 12% | 10% |
| Norway | 15% | 20% | 20% |
| Qatar | 5% | 10% | 10% |
| South Africa | 10% | 10% | 10% |
| Sweden | 15% | 15% | 20% |
| Seychelles | 5% | 10% | 10% |
| United Arab Emirates | 5% | 10% | 10% |
| United Kingdom | 15% | 15% | 15% |
| Zambia | 0% | 0% | 0% |