Kenya introduced a Value Added Tax regime in January 1990. It follows the standard international model, with VAT being charged at every point in the production or supply chain to the final consumer. Tax registered businesses may claim a deduction of the input VAT incurred from the VAT collected on sales through a monthly VAT return.

VAT is administered by the Revenue Authority.

VAT is due on the income generated from taxable supplies. These include:

• Domestic supplies of goods and services
• Imports

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