Import duty on used cars in Kenya - how the maths works

The five taxes, and what each one sits on

Kenya does not tax a used car at what you paid for it. The basis is the CRSP - the Current Retail Selling Price of that model when new - published and periodically revised by KRA. Every other number flows from it, which is why two cars with the same invoice can owe very different duty.

On top of that basis sit, in order: Import Duty of 25% (20% for engines of 1000cc and below), IDF (Import Declaration Fee) at 3.5%, RDL (Railway Development Levy) at 2%, Excise Duty, and finally VAT at 16%.

From CRSP to customs value: the ÷2.175 rule

KRA's official valuation template applies a conversion: the depreciated CRSP is divided by 2.175 to reach the customs value (2.356 for engines over 3000cc petrol / over 2500cc diesel). This is the step most online calculators get wrong.

Depreciation is banded, not linear: 10% off for a vehicle under a year, 15% at one year, 20% at two, 30% at three, 40% at four, 50% at five, 60% at six, 70% at seven, 80% at eight, then 86%, 89%, 90%… up to a maximum of 95% at fifteen years and older.

• 8-year rule: KeBS rejects used imports older than 8 years at the port.
• Age counts from first registration, not year of manufacture.

Excise and VAT stack on top

Excise Duty is charged on the customs value plus the import duty - 20% for engines up to 1500cc, 25% above that. VAT (16%) is then charged on customs value + import duty + excise. Because each layer feeds the next, small engine and age differences compound.

Example - a 2017 Toyota Harrier (1998cc, 9 years old at 2026 rates with a CRSP of about KSh 5.2M): depreciated CRSP ≈ 728,000; customs value ≈ 334,850 after ÷2.175; import duty ≈ 83,700; excise ≈ 104,600; VAT ≈ 83,700; plus IDF and RDL. Use the calculator on this site for any model-year.

What this site does and doesn't promise

Our duty engine implements exactly the structure above and flags every component that hasn't been confirmed against the latest Finance Act. Rates change - KRA revised the CRSP list effective 1 July 2025 after years without a revision. Treat the calculator as an estimate to budget with, not customs advice; your clearing agent's assessment at the port is the binding one.