East & Southern Africa
Kenya: tax at a glance
This is largely a source-based system, with a top personal rate of 35%, a corporate rate of 30%, and VAT at 16%. Residents are also taxed on their worldwide employment income.
Worldwide (residence-based)
Last verified July 2026
Ways to relocate to Kenya
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 35%
- Corporate income
- 30%
- Capital gains
- 15%
- VAT
- 16%
- Dividends (WHT)
- 15% (non-resident); 5% resident
- Interest (WHT)
- 15%
- Royalties (WHT)
- 20%
- Social security (employee)
- 6% NSSF + 2.75% SHIF + 1.5% housing levy
- Social security (employer)
- 6% NSSF + 1.5% housing levy
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- County land rates; 7.5% rental income tax
- Other
- Affordable Housing Levy 1.5%
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Kenya?
The top marginal personal income tax rate in Kenya is 35%. Progressive 10%-35%; top rate above KES 800,000/month.
What is the corporate tax rate in Kenya?
The headline corporate income tax rate is 30%.
Does Kenya tax capital gains?
Capital gains for individuals: 15%.