VAT
Value Added Tax, charged on taxable supplies of goods and services in Kenya under the VAT Act, 2013.
Also called
You will also see this written as value added tax and ushuru. Kenyan businesses use these interchangeably in conversation even where the underlying things differ, which is worth knowing when someone tells you what you need.
Where you meet this
VAT applies to taxable supplies, and whether a business is registered determines what documents it issues and what returns it files. The schedules to the VAT Act treat some supplies differently from the standard case, which is why a business selling unprocessed produce and one selling electronics do not face the same position even at the same turnover.
What it sits alongside
In Kenyan business records vat sits alongside Kenya Revenue Authority, Tax invoice and eTIMS. The pages for each explain how they connect.
Related terms
Common questions
What does VAT mean in Kenya?
Value Added Tax, charged on taxable supplies of goods and services in Kenya under the VAT Act, 2013.
Is VAT the same as value added tax?
In everyday use Kenyan businesses treat these as the same thing. Value Added Tax, charged on taxable supplies of goods and services in Kenya under the VAT Act, 2013.
How do I know this information is current?
Tax rules in Kenya change with each Finance Act and with regulations made during the year. Before acting on any figure, deadline or threshold, check the current position on KRA's own website.
Sources
- officialValue Added Tax Act, 2013 (Act No. 35 of 2013) — National Council for Law Reporting (Kenya Law), checked 2026-09-18
- officialFinance Act, 2023 (Act No. 4 of 2023) — National Council for Law Reporting (Kenya Law), checked 2026-09-18
- officialKenya Revenue Authority — Kenya Revenue Authority, checked 2026-09-18