Rates of Tax in Kenya
| Head | Rate of Tax | |||
| Capital Gains Tax | 15% | |||
| CGT where Nairobi International Financial Centre Authority certifies a firm has invested at least three billion shillings | 5% | |||
| Significant Economic Presence Tax | 30% of the deemed taxable profit. | |||
| Residential Rental Income Tax | 7.5% of the gross rental receipts of a taxable resident person. | |||
| Turnover Tax (TOT) | 1.5% of the gross receipts of the business of a taxable person | |||
| Advance tax | For vans, pick-ups, trucks, prime movers, trailers and lorries, two thousand five hundred shillings per tonne of load capacity per year or five thousand shillings per year, whichever is higher; For saloons, station-wagons, mini-buses, buses and coaches, one hundred shillings per passenger capacity per month or five thousand shillings per year, whichever is higher; | |||
| Withholding Tax Residents | ||||
| Dividend, | 15% | |||
| Qualifying dividend | 5% | |||
Management or professional fee or training fee, other than contractual fee, the aggregate...
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