You are here: Home » Taxation in Kenya » Value Added Tax
User Rating: / 0

Value Added Tax in Kenya

Article Index
Value Added Tax in Kenya
Registration for VAT
When is VAT payable
Withholding VAT
All Pages

What is Sales Tax / VAT

This is commonly known as Sales Tax, but in Kenya this tax is known us Value Added Tax (VAT). This is tax charged on sale of goods and services both inside and outside Kenya. It also include supply of imported taxable services by a non-resident in Kenya.


Collection and Payment

Value Added Tax is charged to customers on importation or supply of goods and services. The registered tax payers collects that tax on behalf of the government and accounts for the VAT collected by them. The burden of VAT is borne by the customers and not the supplier. In other words the money collected is not business profit but should be treated as a liability in the books of the supplier.

Input VAT or purchases VAT should be claimed before remitting the balance to the tax authority. The amount of VAT output or VAT on sales should be reduced by input VAT to determine the amount payable.


get in touch with us: + 254 735 679 308 | 020 2400 366 | This e-mail address is being protected from spambots. You need JavaScript enabled to view it |