Kenya Car Import Duty 2026: Complete KRA Fee Breakdown
Importing a car into Kenya in 2026? Understanding the tax structure set by the Kenya Revenue Authority (KRA) is the most important step before you wire a single shilling to a seller overseas. This guide breaks down every levy, gives you realistic totals, and shows you what to watch out for.
The 8-Year Age Limit — Know Before You Buy
As of 2025, Kenya restricts car imports to vehicles that are 8 years old or newer at the time of importation. In 2026, this means your car must be a 2019 model or newer. Older vehicles are blocked at the port. Always verify the manufacture date (not the registration year) before purchasing.
The 5 Taxes Applied to Every Import
1. Customs Import Duty — 25%
Calculated on the CIF value (Cost + Insurance + Freight). This is the biggest single tax. A car with a CIF value of KSh 2,000,000 attracts KSh 500,000 in import duty alone.
2. Excise Duty — 20% to 35%
Engine size determines your excise rate. Vehicles with engines up to 1,500cc attract 20%. Engines from 1,500cc to 3,000cc attract 25%. Anything above 3,000cc is taxed at 35%. This catches many buyers off-guard — a Land Cruiser V8 will carry a 35% excise bill.
3. Value Added Tax (VAT) — 16%
VAT is charged on the combined total of CIF + Import Duty + Excise Duty. Because it compounds on top of other taxes, it adds significantly more than the headline 16% suggests.
4. Import Declaration Fee (IDF) — 3.5%
A flat 3.5% levy on the CIF value, paid at the time of import declaration. Non-negotiable.
5. Railway Development Levy (RDL) — 2%
Another 2% on the CIF value, introduced to fund railway infrastructure. Small percentage but it adds up on high-value vehicles.
Realistic Example: Toyota RAV4 2020
Let's say a 2020 Toyota RAV4 2.0L costs $18,000 (approx. KSh 2,340,000 CIF including shipping and insurance from Japan):
• Import Duty (25%): KSh 585,000
• Excise Duty (25% on 2.0L engine): KSh 731,250 (on CIF + import duty)
• VAT (16% on compounded base): ~KSh 570,000
• IDF (3.5%): KSh 81,900
• RDL (2%): KSh 46,800
• TOTAL TAXES: ~KSh 2,015,000
That means you're paying close to KSh 4,355,000 all-in for a car that cost $18,000 at source. Always budget at least 50–70% on top of the car's purchase price for taxes and clearing.
Pro Tips from Hive Motors
1. Always buy from a trusted dealer who shows you the KRA customs entry (C17 form) — this proves the car was legally cleared.
2. The CIF value is determined by KRA's Current Retail Selling Price (CRSP) database, not your invoice. Even if you negotiate a lower price, KRA uses their own reference values.
3. Budget an extra KSh 50,000–120,000 for port charges, inspection fees (KEBS), and clearing agent costs on top of taxes.
At Hive Motors, all our vehicles are fully cleared and duty-paid — no hidden surprises. WhatsApp us for a free import cost estimate on any specific model you're eyeing.