Import duty

LEXUS IS300 F SPORT

KRA values this model at KSh 8,438,565 new, and computes duty from that figure — not from what you actually paid for it.

Duty on an 8-year-old IS300 F SPORT

Direct import

KSh 1,210,067

65% depreciation

Already registered in Kenya

KSh 561,364

83% depreciation, no RDL or IDF

A vehicle already registered in Kenya depreciates faster on KRA’s schedule and pays neither the Railway Development Levy nor the Import Declaration Fee. Most online calculators miss this.

How KRA gets to that number

CRSP (KRA’s new price)KSh 8,438,565
Less 65% depreciation, 8 years
Customs valueKSh 1,207,049
Import duty 35%KSh 422,467
Excise duty 25%KSh 407,379
VAT 16%KSh 325,903
Railway Development Levy 2%KSh 24,141
Import Declaration Fee 2.5%KSh 30,176
Total payable to KRAKSh 1,210,067

Band: Over 1500cc · 1998 · GASOLINE

Duty by age

Age	Year	Direct import	Registered in Kenya
1 yr	2025	KSh 3,457,333	KSh 2,641,713
2 yr	2024	KSh 2,765,866	KSh 2,146,392
3 yr	2023	KSh 2,420,133	KSh 1,651,070
4 yr	2022	KSh 2,074,400	KSh 1,320,856
5 yr	2021	KSh 1,728,666	KSh 990,642
6 yr	2020	KSh 1,555,800	KSh 825,535
7 yr	2019	KSh 1,382,933	KSh 660,428
8 yr	2018	KSh 1,210,067	KSh 561,364

Kenya does not permit importing vehicles more than eight years old, which is why the table stops there. These figures cover duty and taxes only — port charges, SGR, verification, Interpol clearance and NTSA registration are additional. KRA describes its own template as a guideline subject to verification, so confirm with a clearing agent before committing funds.

Source: KRA CRSP schedule, July 2025 · Calculation follows KRA’s own valuation template

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