The Kenya Revenue Authority notifies manufacturers and importers of the listed excisable goods and suppliers of the listed excisable services that the Tax Laws (Amendment) Act, 2024 adjusted the excise duty rates of the goods and services with effect from 27th December 2024 as follows –
|
S/No. |
Description |
Excise duty rate prior to 27/12/2024 |
Excise duty rate from 27/12/2024 |
|
1 |
Imported sugar excluding sugar imported by a registered pharmaceutical manufacturer and raw sugar imported for processing by a licensed sugar refinery |
Kshs. 5 per kg |
Kshs. 7.50 per kg |
|
2 |
Cigarette with filters (hinge lid and soft cap) |
Kshs. 4,067.03 per mille |
Kshs. 4,100 per mille |
|
3 |
Cigarettes without filters (plain cigarettes) |
Kshs. 2,926.41 per mille |
Kshs. 4,100 per mille |
|
4 |
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 |
Kshs. 1,594.50 per kg |
Kshs. 2,000 per kg |
|
5 |
Liquid nicotine for electronic cigarettes |
Kshs. 70 per millilitre |
Kshs. 100 per millilitre |
|
6 |
Imported sugar confectionary of tariff heading 17.04 |
Kshs. 42.91 per kg |
Kshs.85.82 per kg |
|
7 |
Wines including fortified wines, and other alcoholic beverages obtained by fermentation of fruits |
Kshs. 243.43 per litre |
Kshs. 22.50 per centilitre of pure alcohol |
|
8 |
Beer, Cider, Perry, Mead, Opaque beer and mixtures of fermented beverages with non-alcoholic beverages and spirituous beverages of alcoholic strength not exceeding 6% |
Kshs. 142.44 per litre |
Kshs. 22.50 per centilitre of pure alcohol |
|
9 |
Beer, cider, perry, mead, opaque beer and mixtures of fermented beverages with non-alcoholic beverages and spirituous beverages manufactured by licensed small independent brewers |
Kshs. 142.44 per litre |
Kshs. 10 per centilitre of pure alcohol |
|
10 |
Spirits of undenatured ethyl alcohol; spirits liqueurs and other spirituous beverages of alcoholic strength exceeding 6% |
Kshs. 356.42 per litre |
Kshs. 10 per centilitre of pure alcohol |
|
11 |
Imported Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls of tariff number 3919.90.90, 3920.10.90, 3920.43.90, 3920.62.90 and 3921.19.90 but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin |
25% |
25% or Kshs. 200 per kg, whichever is higher |
|
12 |
Imported plates of plastic of tariff heading 3919.90.90, 3920.10.90, 3920.43.90, 3920.62.90 and 3921.19.90 but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin |
25% |
25% or Kshs. 200 per kg, whichever is higher |
|
13 |
Amount wagered or staked on betting (excluding horse racing) |
12.5% |
15% |
|
14 |
Amount wagered or staked on gaming |
12.5% |
15% |
|
15 |
Amount paid or charged to participate in a prize competition |
12.5% |
15% |
|
16 |
Amount paid or charged to buy lottery ticket (excluding charitable lotteries) |
12.5% |
15% |
Manufacturers of the excisable goods and suppliers of the excisable services are required to charge the new excise duty rates on the excisable goods and services with and remit the tax collected to the Commissioner as follows –
- in the case of betting and gaming services, within twenty-four hours from the closure of transactions of the day;
- in the case of licensed manufacturers of alcoholic beverages, on or before the fifth day of the month following the month in which the tax was collected; and
- in the case of other licensed persons, on or before the 20th day of the month following the month in which the tax was collected.
Commissioner for Domestic Taxes
PUBLIC NOTICES 23/12/2024
