Kenya VAT / Sales Tax
Detailed vat / sales tax rates and rules for Kenya in 2026.
VAT / Sales TaxKES
Kenya's VAT is levied at 16% on taxable goods and services. Exempt supplies include unprocessed agricultural products, medical and educational services, and financial services. Zero-rated supplies include exports and goods supplied to EPZ enterprises. Mandatory registration applies for businesses with annual taxable supplies exceeding KES 5 million.
Standard Rate
16%
Registration Threshold
KES 5,000,000 annual taxable supplies
Reduced Rates
0% — Exports, goods supplied to EPZ enterprises, supplies to diplomats8% — Petroleum products (certain categories)
How Kenya VAT / Sales Tax compares
Kenya’s standard VAT / sales tax rate of 16% is the 84th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.
Kenya
16%
Africa average
15.2%
Global average
13.7%
