tax ACADEMY
Konnectplus

Income Tax Act (cap 470)

: KENYA



Chapter 14

Advance Tax (s.12(A)

  • Applies to public service vehicles.

  • Advance tax became effective from 1st January 1996.

Rates Of Tax (Third Schedule)

  1. Goods Vehicles

  2. Vans, pick-ups and lorries at the higher of:

    • Ksh 1,500 per ton per annum; or.
    • Kshs 2,400 per annum.

  3. Passenger Vehicles

  4. Saloons, station wagons, mini-buses, and coaches at the higher of:

    • Kshs. 60 per passenger capacity per month; or .
    • Kshs 2,400 per annum.
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