Kenya import duty on used cars: taxes, the 8-year rule and how KRA values your car
Import duty, excise by engine size, VAT, IDF and railway levy, and why KRA's valuation, not your invoice, usually sets the bill.
Quick answer
A used car imported into Kenya pays import duty, excise duty (20% to 35% depending on engine type and size), 16% VAT, a 2.5% Import Declaration Fee and a 2% Railway Development Levy. The car must be under eight years old from first registration and right-hand drive. KRA values it using its Current Retail Selling Price (CRSP) list or your invoice, whichever is higher.
At a glance
| Age limit | Under 8 years from the year of first registration (KEBS standard KS 1515:2000) |
|---|---|
| Steering | Right-hand drive only (limited exceptions such as ambulances) |
| Valuation | KRA's CRSP list or your invoice, whichever is higher, with age-based depreciation |
| Import duty | 25% of customs value on KRA's page; some 2026 calculators use 35% (see note) |
| Excise duty | 20%–35% by engine type and size; 10% for fully electric |
| VAT, IDF, RDL | 16% VAT; IDF 2.5%; RDL 2% |
Most cars on Kenyan roads were first registered somewhere else, usually in Japan, the UK or the UAE, and shipped into Mombasa. For many buyers, the taxes are the single biggest cost after the car itself. That is because Kenya's taxes are stacked: each one is charged on a value that already includes the ones before it. Understanding how KRA builds the bill is the best way to avoid a nasty surprise at the port.
The taxes, in the order KRA applies them
| Tax | Rate | Charged on |
|---|---|---|
| Import duty | 25% (KRA page); see the note below on 35% | Customs value (CIF) |
| Excise duty | 20%–35% by engine; 10% electric; 25% hybrid | Customs value + import duty |
| VAT | 16% | Customs value + import duty + excise |
| Import Declaration Fee | 2.5% | Customs value |
| Railway Development Levy | 2% | Customs value |
| KEBS destination inspection | 0.6%, min $300, max $3,500 (only where no pre-export inspection was done) | Customs value |
Import duty rate: 25% or 35%? KRA's own pages say 25%. Several 2026 duty calculators use 35%, based on KRA's latest valuation workbook. KRA's page also still shows the Import Declaration Fee at 3.5%, while PwC's July 2026 summary gives 2.5%. Until we confirm both figures, treat the table as a guide and check the actual assessment in iCMS.
Excise duty by engine
| Engine | Excise rate |
|---|---|
| Petrol, 1,000–1,500cc | 20% |
| Petrol, over 3,000cc | 35% |
| Diesel | 25%–35%, depending on displacement |
| Hybrid | 25% |
| Fully electric | 10% |
How KRA values your car
KRA does not simply accept the price on your invoice. It keeps a Current Retail Selling Price (CRSP) list for makes and models, compares that figure with your invoice, and uses whichever is higher. It then applies depreciation for the car's age to reach the customs value. That is why two buyers who paid different prices for the same model often pay similar taxes. It also explains why a car bought cheaply at auction can end up with a tax bill close to what the buyer paid for it.
Rules your car must meet
- Under eight years old from the year of first registration (KEBS standard KS 1515:2000).
- Right-hand drive. Left-hand drive is generally banned, apart from special vehicles such as ambulances.
- Inspected. A pre-shipment roadworthiness inspection is required. Where KEBS has no inspection contractor in the exporting country, the car is inspected on arrival instead.
- Documents: original commercial invoice, original bill of lading, the authentic original logbook from the country of origin, a roadworthiness certificate and your KRA PIN (or company registration). KRA says it does not accept Dubai Police export certificates in place of a logbook.
Local tips
- Check the date of first registration, not just the model year. The eight-year limit is counted from first registration. If the car is close to the limit, ask KEBS or your agent how the age will be counted on arrival before you pay for it.
- Look up the CRSP before you buy. KRA publishes its valuation template. Estimate the tax on the CRSP value, not on the auction price.
- Budget for the port as well as KRA. Port handling, your clearing agent and NTSA registration are all separate from the taxes. See our guide on clearing goods at Mombasa Port.
- Smaller engines save more than you think. The excise rate rises with engine size, and VAT is charged on top of excise, so a 1,500cc car pays much less in total than a 3,000cc version of the same model.
Frequently asked questions
Can I import a car older than eight years into Kenya?
Generally no. KRA says imported vehicles must be less than eight years old from the year of first registration, under the KEBS standard KS 1515:2000. Some specialised vehicles are treated differently.
Is Kenya's import duty on cars 25% or 35%?
KRA's own motor-vehicle pages list import duty at 25% of customs value. Several 2026 duty calculators apply 35%, based on KRA's latest valuation workbook. We have not been able to confirm which is correct, so check the assessment in iCMS or ask KRA before you buy. We will update this page once it is confirmed.
Why is my tax higher than the price I paid for the car?
KRA compares its Current Retail Selling Price (CRSP) for your model with your invoice value and uses whichever is higher. It then applies depreciation for the car's age. Duty, excise and VAT are then stacked on top of each other, so the total tax can come close to the car's value.
Does a hybrid or electric car pay less?
Yes, for excise. KRA lists excise at 10% for fully electric vehicles and 25% for hybrids, compared with up to 35% for large petrol and diesel engines.
Will KRA accept an export certificate instead of the original logbook?
KRA says it needs the authentic original logbook from the country of origin. It specifically says it does not accept Dubai Police export certificates as a substitute.
Sources
Fees and rules change. We last checked these facts on 30 September 2026. Always confirm with the official office before you pay. This guide is general information, not legal, tax or financial advice. Spotted something out of date? Tell us.