How the five KRA taxes stack
- Customs value = base CRSP × depreciation factor for age.
- Import duty at 35% of customs value .
- Excise duty on (customs value + import duty), at a rate that varies by engine capacity and fuel type: lower for small engines and electric, higher for large petrol .
- VAT at 16% on (customs value + import duty + excise) .
- IDF at 2.5% of customs value .
- RDL at 2% of customs value .
On top of the taxes come the non-tax lines: shipping, port charges, a clearing agent (indicatively KES 10,000 to 30,000), JEVIC or QISJ inspection, transport upcountry, and NTSA registration with number plates. Port + clearing + registration extras typically run to around KES 150,000 or more per car.
Rules to check before you buy
The car must be right-hand drive and less than eight years old from the year of first registration, so in 2026 that means a 2019 model year or newer. It must pass a pre-shipment inspection (JEVIC, QISJ or similar) in the source country or it will be rejected at Mombasa.
For the full hub — the tax structure, CRSP background, step-by-step and scam-avoidance guide — read Car import duty and the full cost of importing a car to Kenya. For insuring it once it lands, see Car insurance in Kenya, compared.