KRA publications

Return templates, forms, guides, acts and court rulings, newest first.

Income Tax Act (Cap. 470) – Legislation as at 1 July 2026
21 Sept 2026, PDF, 1.43 MB, Acts and policies
Download Income Tax Act (Cap. 470) – Legislation as at 1 July 2026
Finance Act 2026
7 Sept 2026, PDF, 1.19 MB, Acts and policies
Download Finance Act 2026
THE VALUE ADDED TAX (AMENDMENT OF RATE OF TAX) ORDER 2026
17 Jul 2026, PDF, 267.72 KB, Acts and policies
Download THE VALUE ADDED TAX (AMENDMENT OF RATE OF TAX) ORDER 2026
Draft Income Tax (Residential Rental Income Tax) Regulations
29 Apr 2026, PDF, 291.82 KB, Acts and policies
Download Draft Income Tax (Residential Rental Income Tax) Regulations
Draft Income Tax (Set Off Tax Rebate for Graduate Apprenticeships) Regulations, 2026
29 Apr 2026, PDF, 295.50 KB, Acts and policies
Download Draft Income Tax (Set Off Tax Rebate for Graduate Apprenticeships) Regulations, 2026
Draft Income Tax (Advance Pricing Agreement) Regulations 2025
3 Nov 2025, PDF, 347.13 KB, Acts and policies
Download Draft Income Tax (Advance Pricing Agreement) Regulations 2025
Draft Income Tax (Minimum Top Up Tax) Regulations 2025
3 Nov 2025, PDF, 715.64 KB, Acts and policies
Download Draft Income Tax (Minimum Top Up Tax) Regulations 2025
Draft Income Tax( Significant Economic Presence Tax) Regulations 2025
22 Sept 2025, PDF, 228.93 KB, Acts and policies
Download Draft Income Tax( Significant Economic Presence Tax) Regulations 2025
Draft Excise Duty (Remission of Excise Duty), Regulations 2025
8 Sept 2025, PDF, 263.69 KB, Acts and policies
Download Draft Excise Duty (Remission of Excise Duty), Regulations 2025
The Excise Duty (Remission of Excise Duty)(Amendment) Regulations, 2025
30 May 2025, PDF, 219.94 KB, Acts and policies
Download The Excise Duty (Remission of Excise Duty)(Amendment) Regulations, 2025
KRA Information Security Policy
24 Feb 2025, PDF, 416.92 KB, Acts and policies
Download KRA Information Security Policy
The Tax Procedures (Unassembled Motor Vehicles and Trailers)(Amendment) Regulations 2024
6 Feb 2025, PDF, 346.75 KB, Acts and policies
Download The Tax Procedures (Unassembled Motor Vehicles and Trailers)(Amendment) Regulations 2024
The Tax Procedures (Unassembled Motorcycles)(Amendment) Regulations 2024
6 Feb 2025, PDF, 431.24 KB, Acts and policies
Download The Tax Procedures (Unassembled Motorcycles)(Amendment) Regulations 2024
Draft Income Tax - Guidelines on Allowability of Bad Debts
31 Oct 2024, PDF, 120.70 KB, Acts and policies
Download Draft Income Tax - Guidelines on Allowability of Bad Debts
Draft Income Tax [Advance Tax] Rules, 2024
31 Oct 2024, PDF, 139.85 KB, Acts and policies
Download Draft Income Tax [Advance Tax] Rules, 2024
Draft Income Tax [Leasing] Rules, 2024
31 Oct 2024, PDF, 350.61 KB, Acts and policies
Download Draft Income Tax [Leasing] Rules, 2024
Draft Income Tax [NSSF][Exemption] Rules, 2024
31 Oct 2024, PDF, 128.96 KB, Acts and policies
Download Draft Income Tax [NSSF][Exemption] Rules, 2024
Draft Income Tax [P.A.Y.E] Rules, 2024
31 Oct 2024, PDF, 164.25 KB, Acts and policies
Download Draft Income Tax [P.A.Y.E] Rules, 2024
Draft Income Tax [Registered Collective Investment Schemes] Rules 2024
31 Oct 2024, PDF, 139.17 KB, Acts and policies
Download Draft Income Tax [Registered Collective Investment Schemes] Rules 2024
Draft Income Tax [Retirement Benefit] Rules, 2024
31 Oct 2024, PDF, 163.98 KB, Acts and policies
Download Draft Income Tax [Retirement Benefit] Rules, 2024
Draft Income Tax [Withholding] Rules, 2024
31 Oct 2024, PDF, 150.79 KB, Acts and policies
Download Draft Income Tax [Withholding] Rules, 2024
Draft Legal Notice Sec 2[1]- Declarations of Crops
31 Oct 2024, PDF, 490.03 KB, Acts and policies
Download Draft Legal Notice Sec 2[1]- Declarations of Crops
Draft Notice-Prescribed Limit of Medical Benefit
31 Oct 2024, PDF, 456.69 KB, Acts and policies
Download Draft Notice-Prescribed Limit of Medical Benefit
Draft Tax Procedures [Distraint] Rules, 2024
31 Oct 2024, PDF, 148.83 KB, Acts and policies
Download Draft Tax Procedures [Distraint] Rules, 2024
The Income Tax (Charitable Organisations and Donations Exemption) Rules, 2024
22 Oct 2024, PDF, 190.75 KB, Acts and policies
Download The Income Tax (Charitable Organisations and Donations Exemption) Rules, 2024
Draft Income Tax (Turnover Tax ) Regulations 2023
23 Nov 2023, PDF, 88.67 KB, Acts and policies
Download Draft Income Tax (Turnover Tax ) Regulations 2023
Draft Tax Procedures (Electronic Tax Invoice) Regulations 2023
23 Nov 2023, PDF, 117.25 KB, Acts and policies
Download Draft Tax Procedures (Electronic Tax Invoice) Regulations 2023
Draft Income Tax (Transfer Pricing) Rules 2023
4 Sept 2023, PDF, 218.66 KB, Acts and policies
Download Draft Income Tax (Transfer Pricing) Rules 2023
EAC Gazette No. 11 of 30th June, 2023 Approved Measures on Import Duty Rates in the East African Community Common External Tariff
10 Jul 2023, PDF, 1.82 MB, Acts and policies
Download EAC Gazette No. 11 of 30th June, 2023 Approved Measures on Import Duty Rates in the East African Community Common External Tariff
EAC Legal Notice No. 1 of 2023- ( Approved Measures on Import Duty Rates in the EAC Common External Tariff)
10 Jul 2023, PDF, 193.58 KB, Acts and policies
Download EAC Legal Notice No. 1 of 2023- ( Approved Measures on Import Duty Rates in the EAC Common External Tariff)