Estimate the corporation tax a company owes on its taxable profit — 30% for resident companies and 37.5% for branches of non-resident companies. Start from revenue and costs, or enter taxable profit directly, and the tax updates as you type.
Sets the tax rate below. Preferential rates apply only if you qualify.
Total income / turnover for the year.
Tax-deductible business costs for the year.
Editable, since rates change with Finance Acts.
Advance tax paid in instalments during the year.
Withholding tax suffered on income, available as a credit.
Companies that are tax-resident in Kenya pay corporation tax at 30% of their taxable profit.
The branch (permanent establishment) of a non-resident company is taxed at 37.5% of its taxable profit.
Tax is charged on taxable profit — revenue less allowable expenses and capital allowances — not on turnover.
The annual return and any balance of tax are due within six months of the company's financial year end.
Most companies pay instalment tax during the year in four instalments, with the balance settled on filing.
Where allowable costs exceed income there is a tax loss, which is carried forward to offset future taxable profits.