^KENYA

Excise Tax in Kenya

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Chapter 4

Variation of Excise Duty Rates (s.8(1)EDA)

The Cabinet Secretary may vary the excise duty rate by a maximum of 10% as opposed to the previous Act cap 472 where the variation rate was 30%.

Adjustment for Inflation (s.10 EDA)

The Commissioner shall adjust the specific rate of duty annually to take into account inflation in accordance with the formula;

A x B

where A is the old rate of excise duty and B is the adjustment factor calculated as one plus annual average rate of of inflation of the preceeding year.

Ex-factory selling price of excisable goods (s.11 EDA)

The ex-factory selling price of excisable goods shall be;

• the price payable by the purchaser


• the open market value of the goods at the time of removal from the manufacturer's factory.

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