Inflation Adjustment on Specific Rates of Excise Duty - November 2021

Kenya Revenue Authority would like to inform manufacturers and importers of excisable goods and the public that the rates of excise duty on excisable goods that have a specific rate of duty, have been adjusted using the average inflation rate for the 2020/2021 financial year of 4.97% as required under Section 10 of the Excise Duty Act, 2015.

The adjusted rates are provided under Legal Notice No.217 of 2021 and are effective from 2nd November 2021. The list of the goods affected is provided below: -



Old Rate of Excise


New Rate of Excise


Fruit juices (including grape must), and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

Sh. 11.59 per litre

Sh. 12.17 per litre

Bottled or similarly packaged waters and other non-alcoholic beverages, not including fruit or vegetable juices

Sh. 5.74 per litre

Sh. 6.03 per litre

Beer, cider, perry, mead, opaque beer and mixtures of fermented beverages with non-alcoholic beverages and spirituous beverages of alcoholic strength not exceeding 6%

Sh. 116.08 per litre

Sh. 121.85 per litre

Powdered beer

Sh. 116.08 per kg

Sh.121.85 per kg

Wines including fortified wines, and other alcoholic beverages obtained by fermentation of fruits

Sh. 198.34 per litre

Sh. 208.20 per litre

Spirits of undenatured ethyl alcohol; spirits liqueurs and other spirituous beverages of alcoholic strength exceeding 6%

Sh. 265.50 per litre

Sh. 278.70 per litre

Cigars, cheroots, cigarillos, containing tobacco or tobacco substitutes

Sh. 13,247.63 per kg

Sh. 13,906.04 per kg

Electronic cigarettes

Sh. 3,974.08 per unit

Sh. 4,171.59 per unit

Cartridge for use in electronic cigarettes

Sh. 2,649.74 per unit

Sh. 2,781.43 per unit

Cigarette with filters (hinge lid and soft cap)

Sh. 3,312.96 per mille

Sh. 3,477.61 per mille

Cigarettes without filters (plain cigarettes)

Sh. 2,384.24 per mille

Sh. 2,502.74 per mille


Other manufactured tobacco and manufactured tobacco substitutes; “homogenous” and “reconstituted tobacco”; tobacco extracts and essences

Sh. 9,273.55 per kg

Sh. 9,734.45 per kg

Motorcycles of tariff no. 87.11 other than motorcycle ambulances and locally assembled motorcycles

Sh. 11,608.23 per unit

Sh. 12,185.16 per unit

Imported sugar confectionary of tariff heading 17.04

Sh. 35 per kg

Sh. 36.74 per kg

White chocolate, chocolate in blocks, slabs or bars of tariff nos. 1806.31.00, 1806.32.00, and 1806.90.00

Sh. 209.88 per kg

Sh. 220.31 per kg

Products containing nicotine or nicotine substitutes intended for inhalation without combustion or oral application but excluding medicinal products approved by the Cabinet Secretary responsible for matters relating to

health and other manufactured tobacco and manufactured tobacco substitutes that have been homogenized and reconstituted tobacco, tobacco extracts and essences

Sh. 1,200 per kg

Sh. 1,259.64 per kg


 Commissioner of Domestic Taxes




Inflation Adjustment on Specific Rates of Excise Duty - November 2021