--
AppGovernment Taxes and Levies22
| # | Tax Group Name | Tax Sub Group | Tax Applicable Dates | Tax Start Date | Tax End Date | Tax Rate | Tax Unit Measure | Tax Status | Action |
|---|---|---|---|---|---|---|---|---|---|
| 1 | Excise Duty | Mobile Money (Financial Payments) Excise Duty | 1st-July-2018-30 June-2019 | 2019-10-16 12:05:59.123456 | 2025-06-30 23:59:59.999999 | 12.00 | % | Active | |
| 2 | Value Added Tax (VAT) Systems | Output VAT | 04/10/2021 | 2021-10-04 03:00:00.000000 | 2030-10-04 03:00:00.000000 | 16.00 | % | Active | |
| 3 | Value Added Tax (VAT) Systems | Input VAT | 04/10/2021 | 2021-10-04 03:00:00.000000 | 2030-10-04 03:00:00.000000 | 16.00 | % | Active | |
| 4 | Income Tax Systems | Corporate Tax | 04/10/2021 | 2021-10-04 03:00:00.000000 | 2030-01-04 03:00:00.000000 | 30.00 | % | Active | |
| 5 | Value Added Tax (VAT) Systems | General Rate | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 16.00 | % | Active | |
| 6 | Value Added Tax (VAT) Systems | Zero Rated | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 0.00 | % | Active | |
| 7 | Value Added Tax (VAT) Systems | Exempted Goods and Services | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-01-06 03:00:00.000000 | 0.00 | % | Active | |
| 8 | Value Added Tax (VAT) Systems | Petroleum Products | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 8.00 | % | Active | |
| 9 | Income Tax Systems | PAYE- On the first Kshs 24,000 per month | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 10.00 | % | Active | |
| 10 | Income Tax Systems | PAYE- On the next Kshs 8,333 per month | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 25.00 | % | Active | |
| 11 | Income Tax Systems | PAYE-On all income amount in excess of Kshs 32,333 per month | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 30.00 | % | Active | |
| 12 | Training Levy Systems | National Industrial Training Authority | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 600.00 | KES | Active | |
| 13 | Catering Levy Systems | Catering and Tourisim Development Levy Trustee | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 2.00 | % | Active | |
| 14 | Capital Gains Tax (CGT) Systems | Land and Buildings | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 5.00 | % | Active | |
| 15 | Capital Gains Tax (CGT) Systems | Shares | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 5.00 | % | Active | |
| 16 | Capital Gains Tax (CGT) Systems | Exempted Goods and Services | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 0.00 | % | Active | |
| 17 | Agency Revenue Systems | Betting and Pool Tax | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 15.00 | % | Active | |
| 18 | Agency Revenue Systems | Stamp Duty-Transfer of Unquoted Shares | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 1.00 | % | Active | |
| 19 | Agency Revenue Systems | Stamp Duty-Transfer of Immovable Property( Rural Area) | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 2.00 | % | Active | |
| 20 | Agency Revenue Systems | Stamp Duty-Transfer of Immovable Property( Urban Area) | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 4.00 | % | Active | |
| 21 | Rental Income Tax Systems | Residential RIT | 6/10/2021 | 2021-10-06 03:00:00.000000 | 2030-10-06 03:00:00.000000 | 10.00 | % | Active | |
| 22 | Withholding Tax Systems | Withholding Tax | 05/25/2022 | 2022-05-25 03:00:00.000000 | 2024-05-25 03:00:00.000000 | 3.00 | % | Active |