Paying tax,Permits and Licences
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Paying tax, Permits and licenses

  PART 1   2018/19 2019/20

 

INFRASTRUCTURE, LANDS, HOUSING AND URBAN DEVELOPMENT  KSHS KSHS
  PART X
A PROPERTY TAX
  Approval for Sub division, application fees per application 5,000 3,000
  Agricultural per portion 1,500 500
  Commercial per portion 3,000 3,000
  Residential per portion 3,000 3,000
  Land amalgamation per alteration 15,000 10,000
  Application for dispute resolution per application 10,000 10,000
  Plot rent (Residential, Commercial, Industrial)
Zone   “A” (Highly economic viable Per year 1,000 1,000
Zone   “B” (Medium economic viable) Per year 700 700
Zone   “C” (Low economic viable) Per year 500 500
  Land Rents      
Private Dams Per year 5,000 5,000
Masts communication towers on county trust land   -Application Fee  Masts Per annum Per annum
Private Land – Town 70,000 70,000
                                    Rural 50,000 50,000
Public Land   – Town 240,000 240,000
                                   Rural 150,000 150,000
 

Consent for prospecting, extraction of minerals (incl. sand, building stones, ballasts)

 Per Quarry
Small 12,000 12,000
Medium 20,000 20,000
Large 50,000 50,000
Mining Land -Ground Rent  Per year Per lease Per lease
Per the lease agreement
  Land Rates
  Rate struck (Valuation Roll)
   -Laikipia East sub-county % on-site value per valuation roll 7% on-site value 4% on-site value
  -Laikipia West sub-county % on-site value per valuation roll 1% on-site value 1% on-site value
  -Laikipia North sub-county % on site value per valuation roll 0.5% on site value 0.5% on site value
  Annual land rates per acre per annum-lease hold  Per acre per annum  20.00 20.00
  Penalties Late payment after 31st March of every year 10% per annum
 B LAND SURVEY Per acre 1.25% of land value 1.25% of  land value
  Records search fees
  Field search & beacon showing fee per beacon 2,000 500
Survey fees per plot 10,000 5,000
Beacon replacement per beacon 2,000 500
Boundary dispute resolution per dispute 5,000 2,000
Duplicate of allotment lost form per plot 1,000 1,000
Consent to charge per plot 5,000 2,000
Registration of lease Per plot 5,000 5,000
Consent of sub-lease Per plot 2,000 2,000
Transfer fee per plot 5,000 2,000
Correction of Names per plot 500 500
Clearance certificate fee per plot 5,000 3,000
Change of user Application Fee per application 5,000 5,000
Residential to Commercial per application 30,000 40,000
Agricultural to Commercial Per application 20,000 30,000
Agricultural to Residential Per application 5,000 30,000
 Agricultural to Industrial per application 20,000 50,000
Agricultural to industrial(p.s.s) per application new 50,000
Commercial to Residential Per application 15,000 20,000
Residential single dwelling to residential multi dwelling Per unit and or per floor new 20,000
Industrial to Residential Per plot 15,000 15,000
Residential to commercial Per m2 new 100
Residential to Churches/ Mosque/ Temple Per plot 15,000 15,000
Extension of user per plot 30,000 30,000
Application for extension of lease: Residential/Commercial Per Lease 5,000 5,000
Application for extension of lease: Agriculture

 

 

Per Acre 10,000 10,000
Late application for extension of lease: Residential/Commercial Per lease 10,000 10,000
Late application for extension of lease: Agriculture Per Acre 20,000 20,000
Extension of lease –Commercial/ Residential Per Plot 10,000 10,000
Agricultural 1-2               Acres 20,000 20,000
2-5                 ‘’ 50,000 50,000
5-10               ‘’ 100,000 100,000
Over 10         ‘’ 250,000 250,000
Mining 1-2,000 20,000 20,000
2,001-5,000 50,000 50,000
5,001-10,000 100,000 100,000
Over 10,000 250,000 250,000
C PART XI     BUILDING PLAN APPROVAL:

 

Architectural:  
                       -Commercial plinth Area m2(per m2) 70 50
                       -Residential plinth Area m2(per m2) 50 30
                       -Educational plinth Area m2(per m2) 50 30
                       -Agricultural plinth Area m2(per m2) 10 10
                       -Religious plinth Area m2(per m2) 20 10
                       -industrial plinth Area m3(per m2) 70 70
                       -petrol station plinth Area m2(per m2) 100 100
Alteration and addition of approved plan per plan 20,000 20,000
Structural
                       -Commercial per floor 7,000 7,000
                       -Residential per floor 5000 5000
                       -industrial per floor 10,000 10,000
                       -Educational per floor 2,500 2,500
                       -Agricultural per floor 2,500 2,500
                       -Religious per floor 2,500 2,500
                       -petrol station per floor 5,000 5,000
Approval plan for communication transmission tower  Per tower 50,000 50,000

 

FEES FOR SINGLE BUSINESS PERMIT FOR VARIOUS BUSINESS

FEES FOR TRADE AND ENTERPRISE DEVELOPMENT
Item Description 2017/18 2018/19 2019/2020

 

Single Business Permit (S.B.P.) Application Fee/Renewal 200 200 300
Sub-letting fee (for a new business in rented premises.

 

1,000 1,000 1,000
Business Large Medium Small  large medium Small
Distributors, Traders, Wholesalers, Retailers, Supermarkets, Shops, Boutiques, Service providers, Kiosks, etc. Ksh per annum Ksh per annum Ksh per annum             Ksh per annum

 

2017/18 2018/19 2017/18 2018/19 2017/18 2018/19 2019/20 2019/2020 2019/2020
Hyper traders (over 15 employees) 50,000 50,000 30,000 30,000 20,000 20,000 50,000 30,000 20,000
Mega-traders (6-14 employees) 30,000 30,000 10,000 10,000 5,000 5,000 30,000 10,000 5,000
Large traders(ware houses, large retailers shops, auto spares, New New New New New New 20,000 15,000 10,000
Large trader shop or retail service (3-5 employees) 10,000 10,000 5,000 5,000 2,500 2,500 10,000 5,000 2,500
Medium trader shop or retail service (1-2 employee) 5,000 5,000 2,500 2,500 2,000 2,000 5,000 2,500 2,000
Small trader shop or retail service 2,500 2,500 2,500 2,500 2,000 2,000 2,500 2,000 2,000
Kiosk (temporary construction) 2,000 2,000 2,000 2,000 2,000 2,000 2,000 1,500 1,000
Other general merchant shop and retail service 2,000 2,000 2,000 2,000 2,000 2,000 2,000 1,500 1,000

Sources: Deloitte, “Guide to Fiscal Information. Key Economies in Africa 2014/15”, pages

146-163, 2015. World Bank Group, “Doing Business. Paying Taxes Indicator”, 2015 2.4

Procedures and Requirements to Invest in Kenya