KRA publications

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

Excise Duty Act (Cap. 472) – Updated as at 1 July 2025
21 Sept 2026, PDF, 489.79 KB, Acts and policies
Download Excise Duty Act (Cap. 472) – Updated as at 1 July 2025
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
Tax Procedures Act (Cap. 469B) – Updated as at 1 September 2026
21 Sept 2026, PDF, 858.92 KB, Acts and policies
Download Tax Procedures Act (Cap. 469B) – Updated as at 1 September 2026
VAT Act (Cap. 476) – Updated as at 1 July 2026
21 Sept 2026, PDF, 664.95 KB, Acts and policies
Download VAT Act (Cap. 476) – Updated 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
Amendment to EAC Gazette Vol. at. 1 – No. 24 dated 1st October 2022
12 Jul 2023, PDF, 203.22 KB, Acts and policies
Download Amendment to EAC Gazette Vol. at. 1 – No. 24 dated 1st October 2022
EAC Gazette Vol At. 1 No. 23 - September 2022
12 Jul 2023, PDF, 213.40 KB, Acts and policies
Download EAC Gazette Vol At. 1 No. 23 - September 2022
EAC Provisional Schedule of Tariff Concessions for the African Continental Free Trade Area (AfCFTA)
12 Jul 2023, PDF, 7.51 MB, Acts and policies
Download EAC Provisional Schedule of Tariff Concessions for the African Continental Free Trade Area (AfCFTA)
EAC Vol. AT 1 NO. 24 - OCTOBER 2022- Inputs and Beneficiaries for Manufacturers from Kenya for Q2 under the Duty Remission Scheme
12 Jul 2023, PDF, 652.21 KB, Acts and policies
Download EAC Vol. AT 1 NO. 24 - OCTOBER 2022- Inputs and Beneficiaries for Manufacturers from Kenya for Q2 under the Duty Remission Scheme
Finance Act 2022
12 Jul 2023, PDF, 431.18 KB, Acts and policies
Download Finance Act 2022
Legal Notice Excise Duty (Adjustment of Rates for Inflation) October 2022
12 Jul 2023, PDF, 101.38 KB, Acts and policies
Download Legal Notice Excise Duty (Adjustment of Rates for Inflation) October 2022
Legal Notice on Draft Rates of Excise Duty for Inflation Adjustment 2022
12 Jul 2023, PDF, 316.49 KB, Acts and policies
Download Legal Notice on Draft Rates of Excise Duty for Inflation Adjustment 2022
Legal Notice on Draft Rates of Export Levy for Inflation Adjustment 2022
12 Jul 2023, PDF, 308.52 KB, Acts and policies
Download Legal Notice on Draft Rates of Export Levy for Inflation Adjustment 2022
The East African Community Customs Management (Amendment ) Act, 2022 - amendment of Section 24 (1) of the Act.
12 Jul 2023, PDF, 51.25 KB, Acts and policies
Download The East African Community Customs Management (Amendment ) Act, 2022 - amendment of Section 24 (1) of the Act.
The Excise Duty Amendment Regulations, 2023
12 Jul 2023, PDF, 627.47 KB, Acts and policies
Download The Excise Duty Amendment Regulations, 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)
Finance Act 2023
10 Jul 2023, PDF, 3.50 MB, Acts and policies
Download Finance Act 2023
Amendment to EAC Gazette Vol. at. 1 – No. 8 dated 27th April, 2023
3 May 2023, PDF, 351.20 KB, Acts and policies
Download Amendment to EAC Gazette Vol. at. 1 – No. 8 dated 27th April, 2023
Amendment to EAC Gazette Vol. at. 1 – No. 2 dated 6th January, 2023
2 May 2023, PDF, 203.20 KB, Acts and policies
Download Amendment to EAC Gazette Vol. at. 1 – No. 2 dated 6th January, 2023
ADJUSTMENT OF EXCISE DUTY RATES FOR INFLATION
9 Mar 2022, PDF, 111.47 KB, Acts and policies
Download ADJUSTMENT OF EXCISE DUTY RATES FOR INFLATION
Excise Duty (Excisable Good Management System Regulation, 2017)
9 Mar 2022, PDF, 485.46 KB, Acts and policies
Download Excise Duty (Excisable Good Management System Regulation, 2017)
L.N. 189 - VAT (Electronic Tax Invoice) Regulations 2020
9 Jul 2021, PDF, 76.67 KB, Acts and policies
Download L.N. 189 - VAT (Electronic Tax Invoice) Regulations 2020
VAT (Digital Marketplace Supply) Regulations
9 Apr 2021, PDF, 63.12 KB, Acts and policies
Download VAT (Digital Marketplace Supply) Regulations
THE INCOME TAX (DIGITAL SERVICE TAX) REGULATIONS, 2020
16 Dec 2020, PDF, 83.48 KB, Acts and policies
Download THE INCOME TAX (DIGITAL SERVICE TAX) REGULATIONS, 2020
The Finance Act 2020
6 Jul 2020, PDF, 322.65 KB, Acts and policies
Download The Finance Act 2020
Anti-corruption Policy
31 Jan 2019, PDF, 4.97 MB, Acts and policies
Download Anti-corruption Policy
EAC Common External Tarriff 2017
31 Jan 2019, PDF, 4.39 MB, Acts and policies
Download EAC Common External Tarriff 2017
East African Community Customs Management Act 2004
31 Jan 2019, PDF, 1.77 MB, Acts and policies
Download East African Community Customs Management Act 2004
HS Handbook Final 2012
31 Jan 2019, PDF, 1.98 MB, Acts and policies
Download HS Handbook Final 2012
Tax Laws Amendment Act No.9 of 2018
31 Jan 2019, PDF, 148.20 KB, Acts and policies
Download Tax Laws Amendment Act No.9 of 2018