Tax Incentives
| Tax Head | Tax Charge |
| Corporate Tax |
10% for the first 10 years after the start of operation 15% for the next 10 years 30% for the subsequent years |
| VAT | The supply of goods or taxable services to an SEZ is perpetually VAT exempt. |
|
Stamp Duty
|
Perpetual exemption from stamp duty on any executing documents on instruments relating to the business activities of SEZ enterprises, developers, and operators. |
| Investment Deduction | Outside Nairobi and Mombasa counties – 150% In other cases – 100% This is applicable on all construction of a building and purchases/installation of machinery for use by an SEZ enterprise. |
| Excise Duty | Excise Duty is perpetually exempt |
|
IDF & RDL |
Perpetual exemption from payment of IDF and RDL |
|
Withholding Tax |
WHT rate of 5% on all payments by the SEZ Enterprise developer or operator o\tonon-resident persons |