Almost every car imported into Kenya pays import duty, excise duty, VAT and other levies to KRA. However, the law allows a few groups to apply for a car import duty exemption. The three main ones are persons with disabilities, diplomats and some returning residents.
This guide explains each exemption, how the process works and the mistakes that cause delays. Exemption rules are detailed and they change. Therefore, always confirm the current requirements with KRA and the responsible office before you buy a car.
Who can import a car duty-free in Kenya?
Exemptions are not automatic. You must qualify, apply and receive approval before the car is cleared. In general, three groups can apply:
- Persons with disabilities, for a vehicle suited or adapted to their disability
- Diplomats and accredited international organisations, under diplomatic privileges
- Returning residents, for a car they owned and used abroad, subject to conditions
Every other buyer pays the normal taxes. Moreover, an exemption covers the taxes only. The car must still meet the 8-year rule (2019 or newer in 2026), be right-hand drive and pass pre-shipment inspection.
Tax exemption on car import for persons with disabilities
Kenya allows persons with disabilities to apply for an exemption on a motor vehicle suited to their needs. In practice, the applicant registers with the National Council for Persons with Disabilities, gets the required medical assessment, and applies for the exemption through the National Treasury. The approval is then presented to KRA during clearing.
Conditions usually apply. For example, the vehicle may need to be adapted for the disability, there can be limits on how often you use the exemption, and selling the car early can make the waived taxes payable. Therefore, get the approval in writing before you pay for a car.
Practical cars for this purpose include compact MPVs with sliding doors and low floors, such as the Toyota Sienta, Honda Freed and Toyota Noah. They make wheelchair access and transfers easier.
Diplomat car imports from Japan and the UK
Accredited diplomats and some international organisation staff can import vehicles free of duty under diplomatic privileges. The request goes through their mission and the Ministry of Foreign Affairs protocol office, and KRA clears the car against that approval.
Diplomatic cars carry special registration. If a diplomat later sells the car to a non-exempt buyer, the duty usually becomes payable at that point. As a result, buyers of ex-diplomatic cars should confirm that duty has been settled before paying.
Returning residents
Kenyans returning after living abroad may qualify for a concession on a car they owned and used there, subject to conditions on ownership period and residence. Read our full returning residents car import guide for the details.
Common mistakes with exemptions
First, buying and shipping the car before approval. If approval is delayed or refused, the car sits at Mombasa and storage charges grow. Second, choosing a car that does not fit the exemption conditions. Third, missing documents or names that do not match. Finally, assuming the exemption also waives the 8-year rule. It does not.
Our services: exemption-ready imports
Elisa Motors does not decide exemptions, but we make the import side simple. We help you choose a car that fits the conditions, provide the pro forma invoice and vehicle details your application needs, and time the shipment around your approval.
Talk to us
Call +254 725 310 112 or WhatsApp +254 725 310 112. You can also send an import request, or read our KRA duty calculator guide to see what normal duty would cost.
