Import duty

TOYOTA DRIVING ISTRUCTION CAR

KRA values this model at KSh 3,257,357 new, and computes duty from that figure — not from what you actually paid for it.

Duty on an 8-year-old DRIVING ISTRUCTION CAR

Direct import

KSh 448,556

65% depreciation

Already registered in Kenya

KSh 207,262

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 3,257,357
Less 65% depreciation, 8 years
Customs valueKSh 485,345
Import duty 35%KSh 169,871
Excise duty 20%KSh 131,043
VAT 16%KSh 125,801
Railway Development Levy 2%KSh 9,707
Import Declaration Fee 2.5%KSh 12,134
Total payable to KRAKSh 448,556

Band: Up to 1500cc · 1496 · GASOLINE

Duty by age

Age	Year	Direct import	Registered in Kenya
1 yr	2025	KSh 1,281,587	KSh 975,349
2 yr	2024	KSh 1,025,270	KSh 792,471
3 yr	2023	KSh 897,111	KSh 609,593
4 yr	2022	KSh 768,952	KSh 487,674
5 yr	2021	KSh 640,794	KSh 365,756
6 yr	2020	KSh 576,714	KSh 304,796
7 yr	2019	KSh 512,635	KSh 243,837
8 yr	2018	KSh 448,556	KSh 207,262

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