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Commentary

General (Kenya)

26 Kenya

General (Kenya)

Kenyan VAT applies at the standard rate of 16% to any supply of goods or services made in Kenya other than:

  1. Ìý

    •ÌýÌýÌýÌý exempt supplies (see 26.32);

  2. Ìý

    •ÌýÌýÌýÌý zero-rated supplies (see 26.35);

  3. Ìý

    •ÌýÌýÌýÌý supplies by non-taxable persons (see 26.37); and

  4. Ìý

    •ÌýÌýÌýÌý supplies not made

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