Enter your taxable supplies to see whether VAT registration is mandatory โ KES 5,000,000 or more in any 12 months under VAT Act 2013 s.34 โ or whether you may register voluntarily.
VAT registration status
Below the KES 5,000,000 threshold โ you may still register voluntarily.
Only taxable supplies (standard-rated and zero-rated) count toward the threshold โ exempt supplies and the sale of capital assets are excluded. The larger of your past-12-month and expected-12-month figures decides the test.
VAT registration in Kenya is governed by section 34 of the Value Added Tax Act, 2013. The test works in two directions over any rolling twelve-month window:
โฅ, not >.Voluntary registration is open to anyone below the threshold โ often worth it to recover input VAT on purchases. Separately, non-resident suppliers of digital services to Kenyan consumers must register regardless of turnover. Only taxable supplies(standard-rated and zero-rated) count toward the KES 5,000,000 figure; exempt supplies and the sale of capital assets are excluded. Once registered, file and pay through the 16% VAT calculator workflow and watch your KRA filing deadlines.
Under section 34(1) of the VAT Act 2013, registration is mandatory once a person has made โ or expects to make โ taxable supplies of five million shillings (KES 5,000,000) OR MORE in any period of twelve months. Because the law says 'or more', the threshold is a 'greater-than-or-equal-to' test, not a strict 'greater-than'.
Yes. The VAT Act 2013 wording is 'five million shillings or more', so taxable supplies of exactly KES 5,000,000 in a twelve-month period already make registration compulsory. You do not need to exceed the figure.
You must apply for VAT registration within 30 days of becoming liable โ that is, within 30 days of the point at which your taxable supplies reached, or you expected them to reach, the KES 5,000,000 threshold. Registration is done online through KRA's iTax.
Yes. Anyone making taxable supplies below KES 5,000,000 may apply to register voluntarily โ commonly to recover input VAT on purchases and to invoice VAT-registered customers. Once registered, you must charge VAT and file returns like any other registered person.
Yes. Non-resident persons supplying digital services to consumers in Kenya โ over the internet or a digital marketplace โ must register for VAT regardless of turnover. The KES 5,000,000 threshold does not apply to them.
Only taxable supplies count โ both standard-rated (16%) and zero-rated supplies. Exempt supplies and the proceeds from selling capital assets are excluded when you test your turnover against the KES 5,000,000 threshold.
Informational only โ not tax advice. This checker applies the VAT registration rules in the Value Added Tax Act, 2013, section 34 โ mandatory registration at taxable supplies of KES 5,000,000 or more in any twelve-month period, the 30-day application window, voluntary registration, and the rule that non-resident digital-service suppliers register regardless of turnover โ current as of June 2026. Confirm your position against the VAT Act 2013 s.34 (KRA official text) and PwCโs Kenya tax summary, or a qualified tax professional. See our full disclaimer.