KRA Tax Calculator Suite
The hub for PAYE, import duty, and every Kenyan tax calculator you need.
Access the SuiteKenya VAT Calculator
Compute VAT accurately, capture withholding deductions, and align every invoice with current Kenya Revenue Authority (KRA) requirements. Use this calculator to prepare VAT3 figures, confirm eTIMS inputs, and understand your compliance position before filing.
- Reflects Finance Act 2025 updates and the VAT Act, 2013.
- Works for standard-rated, zero-rated, exempt, and withholding VAT scenarios.
- Includes guidance for reverse charge VAT and imported service obligations.
How to calculate and file VAT in Kenya
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1
Classify your transactions
Separate sales and purchases into standard-rated (16%), zero-rated (0%) and exempt categories using the VAT Act schedules.
Flag imported services and invoices issued to or received from withholding VAT agents so you capture reverse charge and WHVAT obligations.
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2
Compute VAT precisely
For standard-rated supplies, apply VAT = Net Amount × 16%. When amounts are VAT-inclusive, calculate Net Amount = Gross ÷ 1.16 then VAT = Gross − Net.
Convert foreign currency values to KSh using the CBK mean rate for the invoice date and round to two decimals on output documents.
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3
Account for withholding and reverse charge
Withholding agents deduct 2% × Taxable Value before VAT—retain the certificate number for VAT3 Section C.
For imported services, self-charge VAT at 16%, then test if you can claim the same amount as input tax (if making wholly taxable supplies).
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4
Reconcile with eTIMS data
Match every input VAT claim to a compliant eTIMS invoice with supplier PIN, invoice number, tax rate, and QR code. Confirm customs declarations and credit notes are reflected in the pre-filled VAT3 template.
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5
File VAT3 on iTax
Log into iTax, download the auto-populated VAT3 form, complete outstanding sections, validate, upload, and generate an e-slip. Pay by the 20th to avoid late filing and late payment penalties.
| Net amount (KSh) | 16% VAT (KSh) | Total (KSh) |
|---|---|---|
| 1,000.00 | 160.00 | 1,160.00 |
| 500.00 | 80.00 | 580.00 |
| 200.00 | 32.00 | 232.00 |
Standard-rated supplies
Multiply the net amount by 1.16 to obtain the gross price. Applies to most goods and services unless zero-rated or exempt.
Splitting VAT from gross amount
Divide the VAT-inclusive price by 1.16 to determine the net value, then apply withholding VAT if your customer is an appointed agent.
| Gross amount (KSh) | Net amount (KSh) | VAT 16% (KSh) |
|---|---|---|
| 1,160.00 | 1,000.00 | 160.00 |
| 580.00 | 500.00 | 80.00 |
| 232.00 | 200.00 | 32.00 |
Penalty and deadline calculator
Use this penalty calculator to estimate the statutory surcharges before you file VAT3. Provide the unpaid VAT amount and the number of months (or part thereof) after the due date. The formulas align with the VAT Act and KRA guidance.
Penalties accrue in addition to the original VAT. Settle the outstanding tax and surcharge before the 20th of the month to halt further interest.
Review companion calculatorsKenya VAT FAQs
What is the VAT rate in Kenya today?
The standard VAT rate is 16%. Refer to the VAT Act, 2013—Second Schedule for zero-rated supplies and the First Schedule for exempt items.
Who must register for VAT and when?
Register once taxable turnover reaches or is expected to reach KSh 5,000,000 within any rolling 12-month period. Non-resident digital marketplace suppliers must register regardless of turnover.
How do I calculate VAT on a net price?
Multiply the net amount by 16% (0.16). For example, a KSh 50,000 net sale attracts VAT of KSh 8,000, giving a gross price of KSh 58,000.
How do I split VAT from a VAT-inclusive amount?
Divide the gross amount by 1.16 to determine the net value. Subtract the net from the gross to obtain the VAT component. A gross figure of KSh 116,000 yields KSh 100,000 net and KSh 16,000 VAT.
What should I know about withholding VAT?
Appointed withholding agents deduct 2% of the taxable value before VAT. Suppliers still declare the full VAT output in VAT3 and claim the withheld amount using the agent certificate reference. See KRA’s withholding VAT guide.
How does reverse charge VAT apply to imported services?
Charge yourself VAT at 16% on taxable imported services. If you make wholly taxable supplies, you may claim the same amount as input VAT in the same period, provided documentation is complete. KRA has guidance on reverse charge VAT within the reverse charge VAT requirements.
What documents are required for input VAT claims?
You need valid eTIMS invoices containing both PINs, invoice number, date, taxable value, VAT amount, and QR code. For imports, keep customs entries and payment proofs. Review the eTIMS specifications to stay compliant.
When are VAT returns and payments due?
File VAT3 and pay the tax due by the 20th day of the month following the tax period. Weekends and public holidays do not extend the deadline. Confirm deadlines with the KRA tax calendar.
What penalties apply for late filing or payment?
Late filing triggers the higher of KSh 10,000 or 5% of tax due. Late payment adds 5% of tax due plus 1% interest per month or part thereof until settlement. Reference: KRA penalties and interest.
Do SEP tax and VAT apply separately?
Yes. Significant Economic Presence (SEP) tax targets non-resident income, while VAT applies to the value of taxable digital supplies. Meeting VAT obligations does not remove SEP requirements. See Finance Act 2025 summaries for current SEP rules.