1. ADVANCE TAX ON MOTOR VEHICLES

• Payable annually at varying rates based on vehicle type.
• Creditable against Corporate Income Tax (CIT) for the year.
• Applies to commercial vehicles, including public service vehicles (PSVs) and trucks.

2. FRINGE BENEFIT TAX (FBT)

• Payable by employers on interest-free or low-interest loans to employees, directors, and their relatives.
• Tax rate: 30% (resident CIT rate, effective January 2021).
• Benefit calculation: Difference between actual interest charged and the Commissioner’s prescribed rate (published quarterly).
• Employees and directors are not personally taxed on the benefit.

3. BETTING, LOTTERY, AND GAMING TAXES

• Excise duty: 20% on amounts wagered or staked in betting activities (introduced by the Finance Act, 2019).
• Turnover tax: 15% on lottery and gaming activities.
• Tax collection: As per the Tax Procedures Act, 2015, ensuring consistency in compliance and enforcement (amended by the Finance Act, 2023).

4. LOCAL GOVERNMENT RENT AND RATES

• Levied annually on properties in Kenya.
• Payable to county governments, with rates varying by county.
• Assessment methods include area rate, agricultural rental value, or site value.