Import duty

LEXUS LC500H S PACKAGE

KRA values this model at KSh 28,917,067 new, and computes duty from that figure — not from what you actually paid for it.

Duty on an 8-year-old LC500H S PACKAGE

Direct import

KSh 4,439,230

65% depreciation

Already registered in Kenya

KSh 2,072,487

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 28,917,067
Less 65% depreciation, 8 years
Customs valueKSh 3,829,894
Import duty 35%KSh 1,340,463
Excise duty 35%KSh 1,809,625
VAT 16%KSh 1,116,797
Railway Development Levy 2%KSh 76,598
Import Declaration Fee 2.5%KSh 95,747
Total payable to KRAKSh 4,439,230

Band: Over 3000cc petrol / 2500cc diesel · 3456 · GASOLINE

Duty by age

Age	Year	Direct import	Registered in Kenya
1 yr	2025	KSh 12,683,514	KSh 9,752,880
2 yr	2024	KSh 10,146,811	KSh 7,924,215
3 yr	2023	KSh 8,878,460	KSh 6,095,550
4 yr	2022	KSh 7,610,109	KSh 4,876,440
5 yr	2021	KSh 6,341,757	KSh 3,657,330
6 yr	2020	KSh 5,707,581	KSh 3,047,775
7 yr	2019	KSh 5,073,406	KSh 2,438,220
8 yr	2018	KSh 4,439,230	KSh 2,072,487

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

All vehicles