^KENYA

Value Added Tax Act 2013

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Chapter 7

VAT Rates (s.5(2))

The Act provides for two rates of tax in the repealed law these were three

Desription	2020-April	VAT 2013 no.35	Cap 476 Repealed	Comments
zero rated	0%	0%	0%	Input vat is claimable
lower rated	8%	8%	0%	For petrol, diesel, parafin effective 21.09.2018
lower rated	n/a	n/a	12%	electrical energy and industrial oils now taxable at 16%.
standard rated	14%	16%	16%	All other items except zero rated and exempt
exempt	0%	0%	0%	Those supplying exempt goods (second schedule) cannot claim VAT Insurance businessess banks Unprocessed agricultural produce

Amendment of VAT Rates (s.6)

The Cabinet Secretary may amend the rate of tax by 25% maximum of the current rates. The amended rates must be laid before the National Assembly without unreasonable delay.

The National Assembly may reject the order.


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