When you import a car into Kenya, the Kenya Revenue Authority (KRA) calculates several tax components—cumulatively—based on the vehicle’s CIF value (Cost, Insurance & Freight) or its CRSP-adjusted customs value:
Import Duty
35% of the customs value (post-depreciation of CRSP)
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Excise Duty
Varies by engine capacity
Up to 1,500 cc: typically 20%
Above 1,500 cc: around 25% Money254AutoMag.co.ke
Calculated on the sum of CIF (or customs value) + Import Duty
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Value Added Tax (VAT)
16% on the cumulative total of CIF + Import Duty + Excise Duty
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Import Declaration Fee (IDF)
3.5% of CIF, minimum Ksh 5,000 (formerly 2% or 2.25%)
Calculator KenyaMoney254Kenya Revenue Authority
Railway Development Levy (RDL)
2% of CIF
Calculator KenyaAutoMag.co.ke
Depreciation via CRSP
To arrive at the Customs Value, KRA depreciates the CRSP (Current Retail Selling Price) depending on vehicle age:
5–10% per year of age (exact rate varies by model year)
Maximum depreciation around 65% for vehicles close to 8 years old
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Example Calculation (based on 2025 rates)
Suppose you’re importing a vehicle with the following details:
CIF Value: Ksh 1,000,000
Engine: 1,800 cc
Here’s how the taxes would typically be applied:
| Component | Rate | Amount (Ksh) |
|---|---|---|
| Import Duty | 35% | 350,000 |
| Excise Duty | 25% | 25% of (1,000,000 + 350,000) = 337,500 |
| VAT | 16% | 16% of (1,000,000 + 350,000 + 337,500) = 269,600 |
| IDF | 3.5% | 35,000 |
| RDL | 2% | 20,000 |
| Total Taxes | 1,012,100 | |
| Grand Total | CIF + Taxes = Ksh 2,012,100 |
This aligns with calculations found in the KRA-aligned breakdowns above Gamba SEO & ToolsAutoMag.co.ke.
Use an Online Calculator for Accuracy
For a quick and accurate estimate, you can use specialized online tools that incorporate KRA’s latest CRSP values (effective July 2025), depreciation, and tax rates:
Kenya Motor Vehicle Duty Calculator – Updated with July 2025 CRSP schedule, offers full breakdown (Import Duty, Excise Duty, VAT, IDF, RDL) Calculator Kenya
AutoProto KRA Vehicle Import Duty Calculator – Takes into account engine CC, fuel type, and is regularly updated AutoProto Vehicle Imports Kenya
Summary
The key taxes on vehicle imports into Kenya include:
Import Duty (35%)
Excise Duty (20–25%, depending on engine size)
VAT (16%)
IDF (3.5%)
RDL (2%)
All determined based on the CIF or the depreciated CRSP value, plus applicable features like engine capacity and vehicle age.