Nairobi, Kenya

Kenyan Corporation Tax Rates since 1973

Business

16 Jul 2026

Kenyan Corporation Tax Rates since 1973

At the enactment of the current Income Tax Act that took effect in 1974, taxes were very high in Kenya. This was to support the fiscal operations of the newly independent government.Between 1974 - 1990 the tax rate for resident corporates was at 45%; in 1990 it came down to 42.5%; in 1991 it further came down to 40%; it went below 40% for the first time in 1992 at 37.5%. Between 1993 and 1997 (inclusive), the rates were at 35%; then dropped further between 1998 and 1999 (inclusive) to 30%. This rate was effective until 2020 when the government gave a temporary COVID-19 relief. The resultant effect was a corporation rate of 25%. The rates were reverted back to 30% from 2021 to the present day.

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Kenyan Corporation Tax Rates since 1973

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