Kenya Corporate Income Tax
Detailed corporate income tax rates and rules for Kenya in 2026.
Corporate TaxKES
Resident companies are taxed at 30% on worldwide income. Non-resident companies with a permanent establishment in Kenya pay 37.5%. Companies listed on the Nairobi Securities Exchange enjoy a reduced rate of 27.5% for three years after listing. Export Processing Zone (EPZ) enterprises receive a 10-year tax holiday followed by a 25% rate for the next 10 years. Special economic zone companies benefit from reduced rates.
Standard Rate
30%
How Kenya Corporate Tax compares
Kenya’s corporate tax rate of 30% is the 16th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Africa’s regional average of 27.1%.
Kenya
30%
Africa average
27.1%
Global average
22.2%
