Vehicle tools
Estimate total KRA customs import taxes, excise duties, VAT, and port clearance charges using the official CRSP depreciation formula.
Statutory tax rates administered by the Kenya Revenue Authority (Customs & Border Control).
| Income Band / Category | Rate / Limit | Notes |
|---|---|---|
| Customs Duty (EAC CET) | 35% | Kenya's 2026 rate on HS 87.02/87.03/87.04, calculated on the Customs Value (CIF) |
| Excise Duty (petrol 1501–3000cc / diesel 1501–2500cc) | 25% | 20% for <=1500cc; 35% for petrol >3000cc or diesel >2500cc; 10% for 100% EVs |
| Value Added Tax (VAT) | 16% | Calculated on Customs Value + Duty + Excise |
| Import Declaration Fee (IDF) | 2.5% | Calculated on Customs Value |
| Railway Development Levy (RDL) | 2% | Calculated on Customs Value |
The assessable Customs Value is derived from the official KRA CRSP showroom value after removing the 25% dealer margin and applying KRA’s July 2025 age-depreciation schedule (20% for 1–2 years, rising to 65% for 7–8 years). Import duty, excise and VAT are then charged on that Customs Value.
Remember to budget for port wharfage, shipping line CFS charges, radiation inspection, maritime levy, registration plates, and clearing agency fees.
Quick Answers
Under Kenya Bureau of Standards (KEBS) and KRA regulations, a used motor vehicle must not be older than 8 years from the year of first registration/manufacture and must be right-hand drive (RHD).
CRSP stands for Current Retail Selling Price. KRA maintains a benchmark valuation schedule for every car make, model and trim. The assessable Customs Value is back-calculated from the CRSP by removing the 25% dealer margin and applying the statutory age depreciation (from 20% for a 1–2 year old car up to 65% for a 7–8 year old car under the July 2025 schedule).
Imported cars are subject to 5 primary statutory taxes: 1) Customs Duty (35%), 2) Excise Duty (20% to 35% based on engine cc), 3) Value Added Tax (16% VAT), 4) Import Declaration Fee (2.5% IDF), and 5) Railway Development Levy (2% RDL).
Calculators are for planning and estimation only. Verify final tax, payroll, loan, investment or property figures with the relevant institution or adviser.
Kenya Finance Calculator