The Kenya Revenue Authority (KRA) wishes to inform Reporting Financial Institutions that, pursuant to the provisions of Regulation 2 of the Tax Procedures (Common Reporting Standards) Regulations, 2023 and in accordance with the powers conferred upon the Commissioner under the Tax Procedures Act, Cap 469B, the list of Jurisdictions that will apply for the purposes of the Common Reporting Standard (CRS) has been published.

The reportable jurisdictions are as follows:

Albania, Argentina, Australia, Austria, Azerbaijan, Belgium, Brazil, Bulgaria, Chile, China, Colombia, Cook Islands, Costa Rica, Croatia, Curaçao, Czechia, Cyprus, Denmark, Ecuador, Estonia, Finland, France, Georgia, Germany, Ghana, Gibraltar, Greece, Guernsey, Hong Kong, Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Japan, Jersey, Kazakhstan, Korea, Liechtenstein, Lithuania, Luxembourg, Malaysia, Maldives, Malta, Mauritius, Mexico, Moldova, Monaco, Netherlands, New Zealand, Norway, Panama, Peru, Poland, Portugal, Russia, Rwanda, Saint Kitts and Nevis, Saint Lucia, San Marino, Saudi Arabia, Seychelles, Singapore, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Thailand, Turkey, Uganda, Ukraine, United Kingdom, and Uruguay.

This list is applicable for information returns related to periods beginning 1^st January 2025.

For further information, please contact us on Tel: 0709017997 /0709017935 or email: crs@kra.go.ke

Commissioner for Large and Medium Taxpayers

Kenya Revenue Authority (KRA) reminds all petroleum product retailers of their obligation to implement the eTIMS Fuel Station System across their retail outlets. The compliance deadline for this requirement was 30th June, 2025.

The eTIMS Fuel Station System is a tailored solution for the fuel sector, enabling seamless, real-time invoicing for every transaction. It integrates with KRA through a forecourt controller and existing point-of-sale systems, ensuring accuracy and efficiency in tax reporting.

KRA remains committed to supporting and facilitating all fuel retailers in meeting these requirements. We also extend our appreciation to the outlets that have already complied with the electronic tax invoicing mandate.

Retailers who fail to comply by 31st December, 2025, will face enforcement measures as provided for under the law.

For further information, please call the contact centre on Tel: (0) 20 4 999 999, 0711 099 999 or Email: callcentre@kra.go.ke www.kra.go.ke

Commissioner for Large and Medium Taxpayers.

Kenya Revenue Authority (KRA) wishes to inform all stakeholders, including importers, exporters, clearing agents, and other customs stakeholders, that effective 1st December, 2025, all Bank Guarantees shall be executed and managed exclusively through the Integrated Customs Management System (iCMS).

This transition is part of KRA’s ongoing efforts to enhance efficiency, transparency, and automation in customs processes. Stakeholders are therefore advised to ensure that all future Bank Guarantees are processed within the iCMS platform in compliance with this directive.

For further assistance, please call our contact centre on Tel: (0) 20 4 999 999, 0711 099 999 or visit the nearest KRA office.

Commissioner, Customs & Border Control

Kenya Revenue Authority (KRA) wishes to inform taxpayers, stakeholders and the public that, effective 1st January 2026, it will begin validating income and expenses declared in both individual and non-individual income tax returns against the following data sources:

1. TIMS/eTIMS
2. Withholding Income Tax gross
3. Import records from Customs

This validation will take place upon submission of the 2025 year of income/ accounting period return via the iTax platform.

All declared income and expenses must be supported by a valid electronic tax invoice, correctly transmitted with the buyer’s PIN, where applicable, subject to exceptions provided under Section 23A of the Tax Procedures Act, Cap 469B and the Tax Procedures (Electronic Tax Invoice) Regulations, 2024. Taxpayers are encouraged to request TIMS/eTIMS schedules of their current annual income and expenses from their designated account managers.

KRA invites feedback and insights from taxpayers and stakeholders to facilitate a smooth and effective implementation of this validation process.

For any additional information, please contact the Contact Centre at Tel: 020 4 999 999, 0711 099 999, or Email: callcentre@kra.go.ke, or get in touch with your account or relationship manager at the Tax Service Office.

Commissioner, Micro & Small Taxpayers

The Kenya Revenue Authority (KRA) wishes to inform taxpayers and the general public that, as part of its ongoing commitment to enhance convenience and promote compliance, it is introducing a new Automated Payment Plan (APP) mechanism. This system-driven solution enables eligible taxpayers to settle outstanding tax liabilities, including principal tax, penalties and interest, through structured instalments.

To qualify for the APP, taxpayers must meet the following conditions:

1. Possess a valid KRA PIN and be fully compliant with iTax registration and profile
2. Have a confirmed tax liability in the KRA system that is not subject to active litigation or
3. Demonstrate genuine inability or impracticality to settle the full liability in a single
4. Submit a proposed instalment schedule via iTax or other designated KRA portals, subject to the system
5. Ensure the instalment period does not exceed six months.

Failure to adhere to the agreed payment schedule may lead to termination of the plan and trigger enforcement actions. These may include revocation of the Tax Compliance Certificate and other legal recovery measures.

For clarifications, taxpayers may contact the KRA Call Centre via +254 (020) 4 999 999, +254 (0711) 099 999, or email callcentre@kra.go.ke.

Commissioner, Micro & Small Taxpayers

In compliance with the Statutory Instruments Act, Cap. 2A, the Commissioner General, on behalf of the Cabinet Secretary, the National Treasury and Economic Planning, has developed the following draft regulations:

1. The draft Income Tax (Advance Pricing Agreement) Regulations, 2025.

2. The draft Income Tax (Minimum Top Up Tax) Regulations, 2025.

In compliance with the same Act and Article 201 of the Constitution, the Commissioner General, on behalf of the Cabinet Secretary, the National Treasury and Economic Planning, invites interested members of the public, professionals and stakeholders to submit their inputs and comments for consideration in finalising these Regulations. The draft regulations have been posted on the KRA website. You may download the Draft Income Tax (Advance Pricing Agreement) Regulations and Draft Income Tax (Minimum Top Up Tax) Regulations for your reference.

Please channel your submissions to the Commissioner General, Kenya Revenue Authority, P.O. Box 48240-00100, Nairobi or by email to stakeholder.engagement@kra.go.ke to be received on or before Tuesday, 2nd December, 2025.

Commissioner General

Kenya Revenue Authority (KRA) notifies the public that it has enhanced the Tax Compliance Certificate (TCC) application process to include compliance with eTIMS/TIMS for non-individual entities and individuals with income other than employment income.

Taxpayers seeking a TCC must: 

1. Be compliant with eTIMS/TIMS registration for persons in business.

2. File tax returns on or before the due date for all applicable tax obligations.

3. Make payment of tax on or before the due date.

4. Settle all outstanding tax liability and or apply for a payment plan, which, upon approval, enables the taxpayer to continue with the self-service process of TCC application.

5. Be VAT compliant (including VAT Special Table status).

Taxpayers can apply for a TCC through the iTax platform. They can check the validity of a TCC using the Certificate Checker on https://itax.kra.go.ke/KRA-Portal/

KRA remains committed to facilitating tax compliance through stakeholder engagements, taxpayer education, and simplified solutions tailored to diverse taxpayer needs. Any challenges encountered during implementation will be addressed on a case-by-case basis, in line with the existing legal framework.

We take this opportunity to thank all compliant taxpayers for their continued cooperation.

 For clarification, call the Contact Centre on Tel: 020 4 999 999, 0711 099 999 or Email: callcentre@kra.go.ke or visit the nearest Tax Service Office or Huduma Centre.

Commissioner General

FRINGE BENEFIT TAX

For the purposes of Section 12B of the Income Tax Act, the Market Interest Rate is 8 %. This rate shall be applicable for the three months of October, November and December 2025.

DEEMED INTEREST RATE

For purposes of Section 16(2)(ja) of the Income Tax Act, the prescribed rate of interest is 8%. This rate is applicable for the months of October, November and December 2025.

Withholding tax rate of 15% on the deemed interest shall be deducted and paid to the Commissioner within 5 working days.

Commissioner for Micro & Small Taxpayers

Kenya Revenue Authority (KRA) wishes to inform employers, employees, and the general public that the Finance Act, 2025, amended the Income Tax Act, Cap 470 (“the Act”) to mandate employers to apply all relevant tax deductions, reliefs, and exemptions when computing income tax on employee emoluments.

In line with this amendment, KRA provides the following guidance to employers:

1. Apply personal relief to all resident employees as stipulated under the Act.

2. Allow insurance relief, mortgage interest deductions, and contributions to registered pension schemes and Post-Retirement Medical Funds — provided these are declared by the employee and supported by the necessary documentation, and fall within the statutory limits.

3. Deduct statutory levies and contributions paid by employees, such as the Affordable Housing Levy and contributions to the Social Health Insurance Fund, in accordance with the Act.

4. Recognize and apply tax exemptions for employees who hold valid tax exemption certificates, subject to the prescribed limits.

5. Ensure accurate and timely submission of PAYE returns, reflecting all applicable reliefs, deductions, and exemptions.

6. Employees are advised to promptly provide their employers with all required documentation to support claims for deductions and reliefs, where applicable.

Commissioner for Micro & Small Taxpayers 

Kenya Revenue Authority (KRA) wishes to notify the public that it has rolled out an Electronic Rental Income Tax System (eRITS), which will facilitate easier payment of Monthly Rental Income (MRI). The system enables management of properties, filing and payment of rental taxes in a simple and convenient way.

The link to access the system is https://erits.kra.go.ke or the eCitizen public portal. We urge all persons owning rental properties and earning rental income to update/correct their property details as appropriate in the new KRA system.

KRA is committed to continue supporting and facilitating all taxpayers to comply with the requirements of the existing Laws through simplified solutions.

For any clarification and feedback on the registration of the properties on eRITS or challenges experienced, please contact us on:

• Email: callcentre@kra.go.ke

• Phone Calls & WhatsApp: 0711 099 999

• Social Media: X - @KRACare | Facebook: Kenya Revenue Authority

or visit the nearest KRA Office.

Commissioner General