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Verified 12 September 2026

Crypto Tax in Kenya: The 10% Excise Duty

By Dennis Kiptoo · Crypto hub

Kenya's crypto tax landscape changed. The earlier 3% Digital Asset Tax on transfer values is gone. In its place, a 10% excise duty applies to the fees charged by registered virtual-asset service providers on transactions. If you also earn income from crypto activity, ordinary income tax still applies.

What is taxed now

The 10% excise duty applies to the fees and commissions that a registered VASP (exchange) charges you, not to the full transaction value. This is a big difference from the old DAT, which taxed the whole amount and made small trades expensive.

Who withholds

Registered VASPs withhold the excise duty at source, so if you trade on a compliant exchange, it is deducted from the fee side of your trade before the numbers reach you. Peer-to-peer trades, where no exchange takes a fee to tax, are a grey area, so keep records.

Your income tax obligation

If you earn income from crypto, mining, airdrops, freelance dollar payments settled to crypto, or trading profits over the year, that income remains taxable under normal KRA rules. See our KRA tax for online earners guide.

Frequently asked

Is there still a 3% Digital Asset Tax?

No. It has been replaced by the 10% excise duty on VASP fees.

Do I need to file crypto separately?

You declare crypto-related income in your normal KRA return.

Does the exchange do the paperwork?

Registered VASPs withhold excise duty on fees; income tax on your gains is your responsibility.

Related

Verified 12 September 2026. Independent guide, paybillke is not affiliated with any exchange. Kenya's VASP Act took effect on 4 November 2025. Under section 47, providers already operating have until 4 November 2026 to comply. As of 25 October 2026 we found no provider licensed under it on a CBK or CMA register. Re-check registration and tax terms each quarter.