Import duty

MITSUBISHI DELCA D:2 HYBRID MZ

KRA values this model at KSh 3,165,640 new, and computes duty from that figure — not from what you actually paid for it.

Duty on an 8-year-old DELCA D:2 HYBRID MZ

Direct import

KSh 435,926

65% depreciation

Already registered in Kenya

KSh 201,426

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 3,165,640
Less 65% depreciation, 8 years
Customs valueKSh 471,679
Import duty 35%KSh 165,088
Excise duty 20%KSh 127,353
VAT 16%KSh 122,259
Railway Development Levy 2%KSh 9,434
Import Declaration Fee 2.5%KSh 11,792
Total payable to KRAKSh 435,926

Band: Up to 1500cc · 1242 · GASOLINE

Duty by age

Age	Year	Direct import	Registered in Kenya
1 yr	2025	KSh 1,245,502	KSh 947,886
2 yr	2024	KSh 996,402	KSh 770,158
3 yr	2023	KSh 871,852	KSh 592,429
4 yr	2022	KSh 747,301	KSh 473,943
5 yr	2021	KSh 622,751	KSh 355,457
6 yr	2020	KSh 560,476	KSh 296,214
7 yr	2019	KSh 498,201	KSh 236,972
8 yr	2018	KSh 435,926	KSh 201,426

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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