Frequently Asked Questions
Answers to common questions about KRA vehicle import taxes.
What is a KRA duty calculator?
A KRA duty calculator is an unofficial online tool that helps importers estimate the taxes they may need to pay to the Kenya Revenue Authority (KRA) when bringing a vehicle into Kenya. It applies KRA's published tax rules—import duty, excise duty, VAT, Import Declaration Fee (IDF), and Railway Development Levy (RDL)—to the customs value. Important: KRA does not provide an official duty calculator; only KRA's clearance assessment is final.
How is import tax on a car in Kenya calculated?
The main components usually included when clearing a motor vehicle are:
1) Customs value (often based on KRA's CRSP for used vehicles).
2) Import duty (ad valorem rate on customs value).
3) Excise duty (banded by vehicle type/engine/fuel).
4) VAT (standard rate applied after duties/excise).
5) Import Declaration Fee (IDF).
6) Railway Development Levy (RDL).
7) Other costs (port/handling, clearing fees, insurance, freight).
The order of calculation is prescribed by customs law and KRA practice (e.g., VAT after duties).
What is the CRSP and why does it matter?
CRSP stands for Current Retail Selling Price. For used motor vehicles, KRA publishes a CRSP schedule (make/model/year) used as a baseline to compute customs value. When CRSP applies, it directly affects customs value and therefore all taxes. Check KRA's latest CRSP schedule before estimating.
Did KRA change rates for cars in 2025?
KRA issued a new CRSP schedule and related notices effective 1 July 2025 that affect valuation for many used imports. Implementation has been subject to legal challenges and temporary suspension in court, so always confirm current status via KRA's latest public notices and court outcomes before relying on a single rate.
What are the current IDF and RDL rates?
As set in the Miscellaneous Fees and Levies Act (as amended): IDF is 2.5% of the customs value and RDL is 2% of the customs value. Always check the consolidated statute or latest public notice for any updates.
What VAT rate applies to imports?
The standard VAT rate in Kenya is 16%. It is applied on the customs value plus duties and excise (as applicable). Confirm any exemptions or zero-rated cases in KRA guidance.
How much is excise duty on motor vehicles?
Excise duty on motor vehicles is banded and depends on vehicle category, engine capacity and fuel type. Finance/Excise circulars and KRA notices set the applicable bands and percentages. Your calculator should let users pick the correct vehicle type/engine band and apply the official rate.
Does KRA publish the full tariff / how to find HS code?
Yes. KRA and EAC publish tariff schedules and classification guidance. For precise duty rates, classify under the correct HS code and use the corresponding tariff rate. If uncertain, seek a ruling or work with a licensed customs agent.
Is stamp duty charged on vehicle imports?
Stamp duty generally applies to certain instruments/transactions (e.g., transfer documents), not to the import clearance tax stack itself. Vehicle import clearance is primarily subject to customs duty, excise, VAT, IDF and RDL. Post-registration transfers may involve stamp duty under the Stamp Duty Act.
How accurate is an online car import duty calculator?
Online calculators provide estimates based on the value supplied (CRSP/invoice), the tariff/excise rates chosen, and statutory levies (IDF/RDL/VAT). The final, legally binding assessment is done by KRA at clearance and may differ due to classification, valuation method, or adjustments.
Can importers dispute a KRA valuation or CRSP assignment?
Yes. Law provides administrative review and dispute options (objections, appeals, and ADR). If you believe KRA's valuation or classification is incorrect, follow the objection/appeal process and seek a ruling where appropriate.
Where can I download the official CRSP list or KRA tariff notices?
KRA's website hosts the CRSP public notice and downloadable schedule for used motor vehicles. Tariff and excise circulars are published under KRA's news/public notices and government legal pages.
Disclaimer: This calculator provides an estimate based on publicly available KRA schedules, tariff rules and statutory levies. It is not affiliated with the Kenya Revenue Authority (KRA) and does not constitute a final customs assessment. Final taxes and levies are determined by KRA at importation.