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ToolKit KE

Kenya Car Import Duty Calculator

Calculate KRA vehicle import taxes, EAC Common External Tariff duties, VAT, IDF, RDL, and total estimated landed cost in Kenya.

Tax computations are based on EAC CET 35% Import Duty, official KRA Excise Duty bands, 16% VAT, 2.5% IDF, 2.0% RDL, and KRA 8-year CRSP depreciation schedule.

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Benchmark price from official KRA CRSP schedule.

cc

Determines KRA Excise duty rate tier (20% / 25% / 35%).

KES

RoRo shipping from Japan/UK to Mombasa (approx KES 150k - 220k).

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Marine cargo insurance cover.

Official KRA 8-Year Depreciation Schedule

Depreciation is applied against the CRSP to determine the taxable Customs Value:

0 – 1 Year
20% Deprec.
2 – 3 Years
30% – 40%
4 – 5 Years
50% – 60%
7 – 8 Years
75% – 80% Max

Estimated Total Landed Cost

Estimated Landed Cost

Ksh 1,503,500

Customs Value (CIF)
Ksh 600,000
Total KRA Taxes
Ksh 601,500
Depreciation Rate
75%
Excise Duty Rate
25%
Base Customs Value (CIF)Ksh 600,000
Import Duty (35%)Ksh 210,000
Excise Duty (25%)Ksh 202,500
Value Added Tax (16% VAT)Ksh 162,000
Import Declaration Fee (2.5% IDF)Ksh 15,000
Railway Dev. Levy (2.0% RDL)Ksh 12,000
Total KRA Payable DutiesKsh 601,500
Port & CFS Handling ChargesKsh 45,000
Clearing Agent Professional FeeKsh 35,000
NTSA Reg & Number PlatesKsh 22,000
Total Estimated Landed CostKsh 1,503,500

Kenya Car Import Checklist

  • Original Logbook / Export Certificate from source country
  • KEBS Roadworthiness Certificate of Conformity (e.g. QISJ / JEVIC)
  • Original Bill of Lading (B/L) & Marine Cargo Insurance
  • KRA PIN Certificate & Active KRA iTax profile

How this tool works

The Kenya Revenue Authority (KRA) taxes imported motor vehicles through a cumulative, step-by-step formula:

  1. Customs Value (CIF): Determined by taking the KRA Current Retail Selling Price (CRSP) and subtracting depreciation based on the vehicle's age (e.g. 7–8 year old cars receive an 80% depreciation allowance).
  2. Import Duty: 35% of Customs Value (EAC Common External Tariff rate).
  3. Excise Duty: Applied to (Customs Value + Import Duty).
    • Electric Vehicles (EV): 10%
    • Petrol / Hybrid ≤ 1500cc: 20%
    • Petrol / Hybrid 1501cc – 3000cc: 25%
    • Petrol / Hybrid > 3000cc: 35%
    • Diesel ≤ 2500cc: 25% | Diesel > 2500cc: 35%
  4. Value Added Tax (VAT): 16% of (Customs Value + Import Duty + Excise Duty).
  5. Import Declaration Fee (IDF): 2.5% of Customs Value.
  6. Railway Development Levy (RDL): 2.0% of Customs Value.

Frequently asked questions

How does KRA calculate motor vehicle import duty in Kenya?
KRA calculates taxes sequentially based on the Customs Value (derived from KRA's Current Retail Selling Price - CRSP minus allowable age depreciation): 1) Import Duty: 35% of Customs Value (EAC CET); 2) Excise Duty: 10% to 35% (based on cc and fuel type) applied to (Customs Value + Import Duty); 3) VAT: 16% applied to (Customs Value + Import Duty + Excise Duty); 4) IDF: 2.5% of Customs Value; 5) RDL: 2.0% of Customs Value.
What is the 8-year age rule for importing cars into Kenya?
Under Kenya Bureau of Standards (KEBS) KS 1515:2000 code of practice, vehicles imported into Kenya must not be more than 8 years old from the year of first registration. For example, in 2024, only vehicles first registered in 2017 or later are allowed.
What is CRSP and why doesn't KRA use my actual invoice price?
CRSP (Current Retail Selling Price) is an official schedule published by KRA that lists benchmark retail prices for various vehicle makes and models in Kenya. To prevent undervaluation on invoices, KRA calculates customs value by applying an age depreciation rate (up to 80% for 8-year-old cars) against this CRSP schedule.
Are electric vehicles (EVs) taxed at a lower rate in Kenya?
Yes! Kenya offers tax incentives for 100% electric vehicles, with Excise Duty reduced to 10% (compared to 20% to 35% for conventional petrol and diesel vehicles).

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