Taxes Chargeable Under Digital Transactions

1. PUBLIC
TAXES CHARGEABLE UNDER DIGITAL
TRANSACTION

2. PUBLIC
INCOME TAX.
Income tax is chargeable for each year of income upon all the income of a
person whether resident or non-resident, which was accrued in, deemed to have
accrued in or derived from Kenya

3. PUBLIC
TURNOVER TAX (TOT)
TOT is a tax payable by businesses whose gross turnover is between Kshs. 1
million to Kshs. 50 million per year. It is payable on monthly basis at the rate of
1% on the gross sales by the 20th day of the following month

4. PUBLIC
VALUE ADDED TAX (VAT)
• VAT is charged on supply of taxable goods or services made or provided in
Kenya and on importation of taxable goods or services into Kenya.
• A person who has made taxable supplies or expects to make taxable supplies
of Kshs. five million or more in any period of twelve months is expected to
register with VAT obligation. The due date for VAT is by the 20th day of the
following month.

5. PUBLIC
EXCISE DUTY
It is charged on excisable goods manufactured in Kenya by a licensed
manufacturer and excisable services supplied in Kenya by a licensed person

6. PUBLIC
PAYE
PAYE is a tax paid by employers on the emoluments of an employee
earning above Ksh. 24,000 p.m . PAYE deducted thereon is accounted for
on or before the 9th day following the month of deduction

7. PUBLIC
WITHHOLDING TAX
• This is a method whereby the payer of certain incomes is responsible for
deducting tax at source from payments made and remitting the deducted tax
to KRA.
• The percentage deducted varies between the types of income and is
dependent on whether you are a resident or non- resident

8. PUBLIC
The End