Skip to content
Sheet · Country sheet KEN← TaxIntellilytics
African Tax Observatory

An atlas of tax for forty-four administrations, 2010 to 2025

African Tax Observatory · Country brief · KenyaData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/KEN

Centre 0°33′N 37°49′E

Gazetteer · Eastern Africa · East African Community · Lower middle income

Kenya

Collected 14.3% of GDP in tax in 2024, 20 of 38 reporting members.

14.3%

Tax, % of GDP, 2024

−2.3

Points since 2010

0.82

Tax buoyancy

over 16 years

$893

Tax per person

PPP dollars

Plate I·Over time

Fifteen years, against the continent

Over time

Kenya against the continent

0.0%5.0%10.0%15.0%20.0%10111213141516171819202122232425
KenyaEastern Africa medianATAF median and middle half
The shaded band is the middle half of ATAF members each year (25th to 75th percentile); the dashed line is the median of Eastern Africa. The members reporting change from year to year, so the band can move because the set of countries changed; the CSV gives the count for each year.
Show the numbers as a table
YearKenyaEastern Africa medianATAF medianATAF 25th percentileATAF 75th percentileMembers reporting
201016.5411.5514.3410.6716.4326
201117.3512.5314.8410.9916.6233
201216.7513.0815.0711.4516.7533
201316.8413.6913.8311.2316.8932
201418.1614.7014.2611.8717.1332
201517.4615.1515.0812.3318.5533
201616.9715.6114.3812.4017.4333
201716.8715.2514.7511.5016.9535
201815.7215.6214.1810.8616.1036
201915.1215.1213.5711.5117.2338
202014.2814.2813.2710.8516.0738
202113.5611.9412.7210.4416.0640
202214.7913.6914.1811.3418.1639
202313.4113.4114.4311.3018.8237
202414.2814.2814.3012.1718.0538
202513.6813.6813.7412.1820.5334

Plate II·Peers, 2024

Each tax beside the medians

Against its peers, 2024

Each tax as a share of GDP, beside the medians

0%2%4%6%8%10%12%14%16%Tax-to-GDPDomestic taxesCustoms taxesNon-tax revenueVATPITCIT
The line joins Kenya (orange) to the ATAF median (grey); the blue tick is the Eastern Africa median. All three are for 2024.
Show the numbers as a table
MeasureKenyaEastern Africa medianATAF median
Tax-to-GDP14.2814.2814.30
Domestic taxes10.0110.019.01
Customs taxes4.274.764.87
Non-tax revenue1.180.652.59
VAT4.355.145.20
PIT3.582.432.04
CIT1.791.802.72

Plate III·Tax heads

How Kenya's tax is made up

Tax heads

What each tax brings in, as a share of GDP

0%5%10%15%20%10111213141516171819202122232425
Domestic VATPersonal income taxCorporate income taxWithholding taxPresumptive taxOther domestic taxesVAT on importsImport dutyExcise on importsOther customs taxesNot attributed to a head
Each bar stacks the tax heads ATAF publishes for that year. Where the heads do not add up to total tax revenue, the gap is drawn in light grey and labelled, never spread across the heads. A head missing from a year was not reported for that year.
Show the numbers as a table
YearTax headRevenue (PPP $)% of GDP
2010Domestic VAT28102862343.06
2010Personal income tax37892542404.12
2010Corporate income tax20611095872.24
2010Withholding tax8277825030.90
2010Presumptive tax33850700.00
2010Other domestic taxes2207575980.24
2010VAT on imports19174913162.09
2010Import duty12543929701.37
2010Excise on imports13030097311.42
2010Other customs taxes4823989810.52
2010Not attributed to a head5327219280.58
2011Domestic VAT29184080343.00
2011Personal income tax41949025174.31
2011Corporate income tax24395801742.50
2011Withholding tax10387694791.07
2011Presumptive tax36796710.00
2011Other domestic taxes2420966280.25
2011VAT on imports22995382402.36
2011Import duty12934449391.33
2011Excise on imports12282640071.26
2011Other customs taxes5782225710.59
2011Not attributed to a head6597610560.68
2012Domestic VAT24585046252.34
2012Personal income tax47583531024.53
2012Corporate income tax24920001142.37
2012Withholding tax13835090491.32
2012Presumptive tax38172870.00
2012Other domestic taxes2655793360.25
2012VAT on imports24843283362.36
2012Import duty13668992101.30
2012Excise on imports10359185720.99
2012Other customs taxes6542172900.62
2012Not attributed to a head7090340840.67
2013Domestic VAT26931647932.26
2013Personal income tax57453703044.81
2013Corporate income tax29368706642.46
2013Withholding tax17350035851.45
2013Presumptive tax49172390.00
2013Other domestic taxes2955015040.25
2013VAT on imports25136757122.11
2013Import duty15370391221.29
2013Excise on imports11536365310.97
2013Other customs taxes6443201990.54
2013Not attributed to a head8405886860.70
2014Domestic VAT32141701192.44
2014Personal income tax67644761385.13
2014Corporate income tax35511408832.70
2014Withholding tax14838633491.13
2014Presumptive tax43476890.00
2014Other domestic taxes3359851030.26
2014VAT on imports32692548952.48
2014Import duty17393056111.32
2014Excise on imports13467894821.02
2014Other customs taxes12104601850.92
2014Not attributed to a head10039942590.76
2015Domestic VAT36864895202.47
2015Personal income tax72801919134.87
2015Corporate income tax32412800792.17
2015Withholding tax23738837191.59
2015Presumptive tax161298950.01
2015Other domestic taxes3925107400.26
2015VAT on imports34742750202.32
2015Import duty18886397331.26
2015Excise on imports14820999140.99
2015Other customs taxes11797650390.79
2015Not attributed to a head10860958040.73
2016Domestic VAT44192232692.61
2016Personal income tax81465669394.80
2016Corporate income tax38696631132.28
2016Withholding tax20995284521.24
2016Presumptive tax97823150.01
2016Other domestic taxes5107208140.30
2016VAT on imports33381640621.97
2016Import duty20557718101.21
2016Excise on imports17699063821.04
2016Other customs taxes10949374000.65
2016Not attributed to a head14777863580.87
2017Domestic VAT51398647142.74
2017Personal income tax85797290104.57
2017Corporate income tax44833241512.39
2017Withholding tax24140515611.29
2017Presumptive tax25278660.00
2017Other domestic taxes5214447500.28
2017VAT on imports35707710051.90
2017Import duty21615351631.15
2017Excise on imports19708358401.05
2017Other customs taxes10797231540.57
2017Not attributed to a head17562261160.94
2018Domestic VAT53673114472.58
2018Personal income tax90790834854.36
2018Corporate income tax39138508241.88
2018Withholding tax24604878001.18
2018Presumptive tax25292810.00
2018Other domestic taxes9703843280.47
2018VAT on imports37088949801.78
2018Import duty22915303501.10
2018Excise on imports20424644910.98
2018Other customs taxes11485144510.55
2018Not attributed to a head17149793090.82
2019Domestic VAT58423006522.51
2019Personal income tax95774217334.12
2019Corporate income tax40067519921.72
2019Withholding tax24542892101.06
2019Presumptive tax20940990.00
2019Other domestic taxes9622217200.41
2019VAT on imports42771084631.84
2019Import duty25114018811.08
2019Excise on imports21115038080.91
2019Other customs taxes12027019780.52
2019Not attributed to a head22169897050.95
2020Domestic VAT52654105202.16
2020Personal income tax94282618073.87
2020Corporate income tax40517542221.66
2020Withholding tax27998338181.15
2020Presumptive tax7450670.00
2020Other domestic taxes13841194530.57
2020VAT on imports38690425361.59
2020Import duty22615519370.93
2020Excise on imports20462139360.84
2020Other customs taxes14556501670.60
2020Not attributed to a head22248533460.91
2021Domestic VAT50236990461.92
2021Personal income tax85790452283.27
2021Corporate income tax42090502301.61
2021Withholding tax29107097271.11
2021Presumptive tax14204770.00
2021Other domestic taxes10833474310.41
2021VAT on imports48710390581.86
2021Import duty25022375240.95
2021Excise on imports24456982310.93
2021Other customs taxes17411200560.66
2021Not attributed to a head21625723320.83
2022Domestic VAT61671481792.07
2022Personal income tax109833277993.68
2022Corporate income tax56376951041.89
2022Withholding tax35211942171.18
2022Presumptive tax23233800.00
2022Other domestic taxes9585288350.32
2022VAT on imports64227101262.15
2022Import duty27671131070.93
2022Excise on imports25473008290.85
2022Other customs taxes22043555590.74
2022Not attributed to a head29567984110.99
2023Domestic VAT63360936921.80
2023Personal income tax117483167783.34
2023Corporate income tax61353244081.75
2023Withholding tax35869243391.02
2023Presumptive tax29795520.00
2023Other domestic taxes18241523220.52
2023VAT on imports64206740761.83
2023Import duty30229551770.86
2023Excise on imports25530637190.73
2023Other customs taxes24101560200.69
2023Not attributed to a head30647244340.87
2024Domestic VAT78217489682.22
2024Personal income tax126349390213.58
2024Corporate income tax63028979311.79
2024Withholding tax43180144601.22
2024Presumptive tax88911020.00
2024Other domestic taxes11023332150.31
2024VAT on imports75345530172.13
2024Import duty30330320190.86
2024Excise on imports25509256500.72
2024Other customs taxes19648109490.56
2024Not attributed to a head31470096450.89
2025Domestic VAT82057354012.11
2025Personal income tax131681105023.38
2025Corporate income tax70000570671.80
2025Withholding tax45085748321.16
2025Presumptive tax91146520.00
2025Other domestic taxes8763902110.23
2025VAT on imports76364150531.96
2025Import duty36252581960.93
2025Excise on imports28773464790.74
2025Other customs taxes20947740010.54
2025Not attributed to a head32659461960.84

The mix in 2024

Every shilling, franc or rand of tax, by head

Personal income tax25.1%Domestic VAT15.5%VAT on imports14.9%Corporate income tax12.5%Withholding tax8.6%Not attributed to a head6.2%Import duty6.0%Excise on imports5.1%Other customs taxes3.9%
Rectangle areas are proportional to revenue in 2024 (US dollars at purchasing-power parity). Total tax revenue: $50.4bn.
Show the numbers as a table
Tax headRevenue (PPP $)Share of tax revenue
Domestic VAT78217489680.16
Personal income tax126349390210.25
Corporate income tax63028979310.13
Withholding tax43180144600.09
Presumptive tax88911020.00
Other domestic taxes11023332150.02
VAT on imports75345530170.15
Import duty30330320190.06
Excise on imports25509256500.05
Other customs taxes19648109490.04
Not attributed to a head31470096450.06

Every published number

Kenya in the ATAF Databank

All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.

Kenya: ATAF Databank indicators by year
Indicator2010201120122013201420152016201720182019202020212022202320242025
Nominal GDP (PPP)$91.9bn$97.4bn$105.2bn$119.4bn$131.7bn$149.5bn$169.6bn$187.8bn$208.1bn$232.6bn$243.7bn$262.1bn$298.6bn$351.4bn$353.0bn$389.3bn
Real GDP2,983,995.5m3,199,164.5m3,369,046.0m3,542,002.0m3,736,907.0m3,831,797.0m4,054,041.2m4,399,344.0m4,657,205.0m8,550,561.0m8,734,836.0m9,029,497.0m9,662,651.0m10,399,980.0m10,663,539.0m11,167,153.0m
Final Consumption (PPP)$197.0bn$244.6bn$276.1bn$324.9bn$353.2bn
Total Tax Revenues (PPP)$15.2bn$16.9bn$17.6bn$20.1bn$23.9bn$26.1bn$28.8bn$31.7bn$32.7bn$35.2bn$34.8bn$35.5bn$44.2bn$47.1bn$50.4bn$53.3bn
Total Number Of Registered Taxpayers13.6m19.0m20.6m20.2m22.5m
Non-Tax-Revenues (PPP)$1.1k$1.0bn$1.0bn$1.2bn$1.2bn$1.3bn$1.7bn$2.3bn$2.3bn$3.17tn$4.2bn$5.7bn
Domestic Tax Revenues (PPP)$10.2bn$11.5bn$12.1bn$14.3bn$16.4bn$18.1bn$20.5bn$22.9bn$23.5bn$25.1bn$25.2bn$24.0bn$30.2bn$32.7bn$35.3bn$37.0bn
Customs Tax Revenues (PPP)$5.0bn$5.4bn$5.5bn$5.8bn$7.6bn$8.0bn$8.3bn$8.8bn$9.2bn$10.1bn$9.6bn$11.6bn$13.9bn$14.4bn$15.1bn$16.2bn
Revenue From Agriculture, Forest & Fishing (PPP)$488.0m$664.7m$597.4m$772.1m$969.9m$1.0bn
Revenue From Mining & Quarrying (PPP)$149.6m$185.9m$190.8m$233.2m$231.8m$224.8m
Revenue From Secondary Sector (PPP)$5.6bn$14.8bn$6.0bn$7.1bn$6.5bn$8.8bn
Revenue From Tertiary Sector (PPP)$17.2bn$19.6bn$16.4bn$27.8bn$26.1bn$32.3bn
Domestic VAT Revenues (PPP)$2.8bn$2.9bn$2.5bn$2.7bn$3.2bn$3.7bn$4.4bn$5.1bn$5.4bn$5.8bn$5.3bn$5.0bn$6.2bn$6.3bn$7.8bn$8.2bn
VAT Refunded (PPP)$431.3m$367.7m$340.6m$342.8m$383.6m$376.2m$372.8m$335.1m$352.1m$343.7m$331.8m$470.8m$466.8m$614.0m$681.8m$688.9m
PIT Revenues (PPP)$3.8bn$4.2bn$4.8bn$5.7bn$6.8bn$7.3bn$8.1bn$8.6bn$9.1bn$9.6bn$9.4bn$8.6bn$11.0bn$11.7bn$12.6bn$13.2bn
CIT Revenues (PPP)$2.1bn$2.4bn$2.5bn$2.9bn$3.6bn$3.2bn$3.9bn$4.5bn$3.9bn$4.0bn$4.1bn$4.2bn$5.6bn$6.1bn$6.3bn$7.0bn
Withholding Tax Revenues (PPP)$827.8m$1.0bn$1.4bn$1.7bn$1.5bn$2.4bn$2.1bn$2.4bn$2.5bn$2.5bn$2.8bn$2.9bn$3.5bn$3.6bn$4.3bn$4.5bn
Presumptive Tax Revenues (PPP)$3.4m$3.7m$3.8m$4.9m$4.3m$16.1m$9.8m$2.5m$2.5m$2.1m$745.1k$1.4m$2.3m$3.0m$8.9m$9.1m
Other Domestic Tax Revenues (PPP)$220.8m$242.1m$265.6m$295.5m$336.0m$392.5m$510.7m$521.4m$970.4m$962.2m$1.4bn$1.1bn$958.5m$1.8bn$1.1bn$876.4m
VAT On Import Revenues (PPP)$1.9bn$2.3bn$2.5bn$2.5bn$3.3bn$3.5bn$3.3bn$3.6bn$3.7bn$4.3bn$3.9bn$4.9bn$6.4bn$6.4bn$7.5bn$7.6bn
Import Duty Revenues (PPP)$1.3bn$1.3bn$1.4bn$1.5bn$1.7bn$1.9bn$2.1bn$2.2bn$2.3bn$2.5bn$2.3bn$2.5bn$2.8bn$3.0bn$3.0bn$3.6bn
Excises on Imports Revenues (PPP)$1.3bn$1.2bn$1.0bn$1.2bn$1.3bn$1.5bn$1.8bn$2.0bn$2.0bn$2.1bn$2.0bn$2.4bn$2.5bn$2.6bn$2.6bn$2.9bn
Other Customs Tax Revenues (PPP)$482.4m$578.2m$654.2m$644.3m$1.2bn$1.2bn$1.1bn$1.1bn$1.1bn$1.2bn$1.5bn$1.7bn$2.2bn$2.4bn$2.0bn$2.1bn

Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.

Data-quality checks

What the automatic checks found

No check was tripped for Kenya.

Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). Kenya. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/KEN Every figure and its method: taxintellilyticsstories.com/africa/methods

Cite this sheet

Kenya, in Edition 1

Kaijamahe, W. H. (2026). Kenya. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/KEN

Eastern Africa

Neighbouring profiles

MadagascarMauritiusRwandaSeychellesSouth SudanSudanTanzaniaUgandaCompare Kenya with its neighbours →