KRA car import duty calculator
Duty, excise, VAT, RDL and IDF — CRSP July 2025
Loading KRA's list of 5,277 vehicles…
Choose the car (or type its CRSP) and its year to see the taxes.
What next: check that your customs agent is licensed by KRA, read the import steps, and arrange third-party insurance before the car leaves the port. Send one request to licensed customs agents and insurers.
Estimate only. KRA calls its template a “guideline subject to verification”, and its valuation of used cars is before the court (KRA, 7 September 2026). The figure KRA assesses on your entry decides; port, shipping, agency and registration costs are not included.
Free, no obligation. Only customs agents licensed by KRA and insurers licensed by IRA Kenya receive your request.
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The six lines of the bill
| Line | Rate and base | Source |
|---|---|---|
| Customs value (CV) | CRSP ÷ 1.25 × (1 − depreciation) ÷ 1.35 ÷ (1 + excise rate) ÷ 1.16 | KRA's TEMPLATE 2025 sheet and press release of 6 June 2025 |
| Import duty | 35% of CV (25% for a fully electric car, 8703.80.90) | KRA, 6 June 2025; EAC Gazette 2023 |
| Excise duty | 20% up to 1,500 cc · 25% above 1,500 cc · 35% petrol above 3,000 cc or diesel above 2,500 cc · 10% fully electric — on CV + import duty | Excise Duty Act, First Schedule |
| VAT | 16% of CV + import duty + excise | KRA template |
| Railway Development Levy | 2% of CV | Miscellaneous Fees and Levies Act s.8(2) |
| Import Declaration Fee | 2.5% of CV | Miscellaneous Fees and Levies Act s.7(2) |
Depreciation by age (direct imports)
KRA counts the age as the current year minus the year of manufacture, and takes this share off the CRSP:
| Age of the car | Depreciation |
|---|---|
| More than 1, up to 2 years | 20% |
| More than 2, up to 3 years | 30% |
| More than 3, up to 4 years | 40% |
| More than 4, up to 5 years | 50% |
| More than 5, up to 6 years | 55% |
| More than 6, up to 7 years | 60% |
| More than 7, up to 8 years | 65% |
The table stops at 8 years because Kenya only admits used cars under 8 years old from the year of first registration (KRA). A car already registered in Kenya and sold on uses a separate table in the same sheet.
Worked example: 2019 Toyota Corolla Axio, 1,496 cc petrol
KRA's list gives the model DBA-NRE161 a CRSP of KES 3,406,106. Imported in 2026 it is 7 years old: 60% depreciation, excise 20%.
| Line | Computation | KES |
|---|---|---|
| Customs value | 3,406,106 ÷ 1.25 × 0.40 ÷ 1.35 ÷ 1.2 ÷ 1.16 | 580,010 |
| Import duty 35% | 580,010 × 35% | 203,003 |
| Excise 20% | (580,010 + 203,003) × 20% | 156,603 |
| VAT 16% | (580,010 + 203,003 + 156,603) × 16% | 150,338 |
| RDL 2% | 580,010 × 2% | 11,600 |
| IDF 2.5% | 580,010 × 2.5% | 14,500 |
| Total taxes | 536,045 |
Shipping, port and container charges, the agent's fee, the KEBS inspection and NTSA registration come on top.
What the calculator cannot tell you
- The assessed figure decides: KRA calls its template a "guideline subject to verification", and its valuation of used cars was "currently before the Court" on 7 September 2026 (KRA).
- A model missing from the list is valued by KRA from a comparable vehicle: ask your licensed customs agent before you pay the exporter.
- Insurance: the car needs at least third-party cover before it is driven on a road (Cap. 405, s.4).
Already insured?
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Frequently asked questions
How does KRA calculate duty on a used car?
From the CRSP of the model in KRA's July 2025 list: CRSP ÷ 1.25 × (1 − depreciation for its age) ÷ 1.35 ÷ (1 + excise rate) ÷ 1.16 gives the customs value. Then 35% import duty, excise on value + duty, 16% VAT on value + duty + excise, 2% RDL and 2.5% IDF on the customs value.
What is the import duty on cars in Kenya in 2026?
35% of the customs value, according to KRA's press release of 6 June 2025 (it was 25% in 2019). Fully electric cars of tariff line 8703.80.90 are at 25% under the EAC Gazette of 1 January 2023.
What is CRSP?
The Current Retail Selling Price: KRA's list of reference prices for used vehicles, model by model. The list in force since 1 July 2025 has 5,277 vehicles.
How much excise duty is charged on cars in Kenya?
Under the Excise Duty Act's First Schedule: 20% for 1,500 cc or less, 25% above 1,500 cc, 35% for petrol cars above 3,000 cc and diesel cars above 2,500 cc, and 10% for 100% electric cars — on the customs value plus import duty.
Is the IDF 2.5% or 3.5%?
2.5% of the customs value under section 7(2) of the Miscellaneous Fees and Levies Act as in force on 1 July 2026. KRA's older web page still shows 3.5%.
Sources
- KRA — New CRSP list for used motor vehicles, July 2025 (Excel: "M.Vehicle CRSP July 2025" sheet of 5,277 vehicles and the "TEMPLATE 2025" computation sheet)
- KRA — Public notice: Current Retail Selling Price (CRSP) for used motor vehicles, effective 1 July 2025 (30 May 2025)
- KRA — Press release: Clarification on implementation of the revised CRSP list for used motor vehicles (6 June 2025): EACCMA s.122 and Fourth Schedule, depreciation by age, import duty 35%
- KRA — Press release: Clarification on concerns regarding cargo clearance raised by clearing agents and motor vehicle dealers (7 September 2026): motor vehicle valuation "currently before the Court"
- EAC Gazette Vol. AT 1 No. 1 (1 January 2023), approved measures on the Common External Tariff: tariff line 8703.80.90 (electric cars) at 25% (KRA copy)
- Excise Duty Act, 2015 — First Schedule, motor vehicles of headings 87.02-87.04: 20%, 25% above 1,500 cc, 35% for 8703.24.90 and 8703.33.90, 10% for 100% electric (Kenya Law, version of 1 July 2025)
- Miscellaneous Fees and Levies Act, Cap. 469C — s.7(2) Import Declaration Fee 2.5% and s.8(2) Railway Development Levy 2% of the customs value (Kenya Law, version of 1 July 2026)
- KRA — Procedures for importing a motor vehicle: age under 8 years from first registration (Legal Notice 78 of 2005, KS 1515:2000), right-hand drive, KEBS inspection, documents
- Insurance (Motor Vehicles Third Party Risks) Act, Cap. 405 — s.4: no vehicle on a road without third-party cover (Kenya Law)