tax ACADEMY
Konnectplus

KENYA

Excise Tax in Kenya





Chapter 8

Exciseable Services (Second Schedule Part II EDA)

Part II of the First Schedule of EDA lists excisable services as at FA 2017 as follows;

  1. Mobile cellular phone services shall be charged excise duty at the rate of ten percent of their excisable value.

  2. Other wireless telephone services shall be charged excise duty at the rate of ten percent of their excisable value.

  3. Excise duty on fees charged for money transfer services by cellular phone service providers, banks, money transfers agencies and other financial service providers shall be ten percent of their excisable value.

  4. Excise duty on other fees charged by financial institutions shall be ten percent of their excisable value.

Finance Act 2018 changes (Second Schedule Part II EDA)

The following changes were as a result of FA 2018. Kindly note that FA 2019 had no changes for this exciseable services;

  1. Telephone and internet data services shall be charged excise duty at a rate of fifteen percent of their excisable value.

  2. Excise duty in fees charged for money transfer services by banks, money transfer agencies and other financial service providers shall be twenty percent of their excisable value.

  3. Excise duty on fees charged for money transfer services by cellular phone service providers, shall be twelve percent of the excisable value.

  4. Excise duty on other fees charged by financial institutions shall be twenty percent of their excisable value.





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