Work out the Tourism Levy a hotel, restaurant or other establishment owes — 2% of the value of accommodation and restaurant services, collected for the Tourism Fund. Enter your sales and the levy updates as you type.
The value of taxable accommodation and restaurant services, before VAT.
Currently 2% of the cost of the service. Editable, since rules change.
The levy is 2% of the cost of accommodation and restaurant services charged to the customer.
It is collected under the Tourism Act, 2011 and remitted to the Tourism Fund to develop the tourism sector.
The levy is declared and paid to the Tourism Fund by the 10th day of the month following collection.
It is charged to the customer as a separate line on the bill, then remitted by the establishment.
Hotels, lodges, restaurants, members' clubs and similar establishments providing accommodation or food and drink.
The Tourism Levy is in addition to VAT and the catering levy, and is accounted for separately from KRA taxes.