KRA Vehicle Tax Calculator 2025 โ€” Kenya Direct Import Duties (Latest CRSP)

KRA Vehicle Tax Calculator - KE Offers

Kenya Revenue Authority ยท Direct Vehicle Import Taxes ยท KRA Vehicle CRSP

GUIDELINE SUBJECT TO KRA VALUATION/VERIFICATION

Using KRA vehicle tax calculator is the fastest way to estimate exactly how much you will pay to import a car into Kenya. Based on the Kenya Revenue Authority's Current Retail Selling Price (CRSP) schedule. Through KRA's vehicle valuation approach, this free tool computes import duty, excise duty, VAT, Railway Development Levy (RDL) and Import Declaration Fees (IDF) in seconds. It covers every vehicle category from economy hatchbacks and electric SUVs to commercial trucks and earthmovers.

Editor: Mutinda M. Updated: April 16, 2026
Vehicle Lookup
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CRSP: โ€”
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Import Parameters
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Base Depreciationโ€”
Extra Depreciation0%
Depreciated CRSPโ€”

Tax Breakdown

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Vehicle / CRSPโ€”
Depreciation Appliedโ€”
Customs Value (CIF basis)โ€”

How to Use the KRA Vehicle Tax Calculator

Our calculator mirrors the exact cascading formula used by KRA. Follow these four steps:

Step 1 โ€” Find your vehicle's CRSP

Type the make and model in the search box. The tool draws from over 150 popular vehicles across all major brands in the 2025 CRSP schedule. Alternatively, enter any CRSP figure manually if you have the official schedule value.

Step 2 โ€” Select the year of manufacture

Choose the vehicle's year of manufacture (YOM). The calculator automatically applies the correct KRA depreciation rate and shows you the adjusted taxable value.

Step 3 โ€” Choose the vehicle category

Select the correct category โ€” this determines the CRSP ratio, import duty rate, and excise duty rate. Engine capacity is the most common differentiator: vehicles at or below 1,500cc attract lower excise rates than those exceeding that threshold.

Step 4 โ€” Calculate and review

Click Calculate Import Taxes. The tool displays a full breakdown: customs value, import duty, excise value, excise duty, VAT, RDL, IDF, total taxes, and total landed cost. All figures are estimates โ€” always verify with a licensed clearing agent.

KRA Vehicle Tax Calculator: Estimate Your Vehicle Import Duties Instantly

Kenya's vehicle import tax regime is multi-layered. Before you pay a single shilling at the port, KRA applies a cascading duty structure: customs value is first derived from the CRSP (adjusted for depreciation on used vehicles), import duty is levied on that customs value, excise duty on the sum of customs value plus import duty, VAT on the excise-inclusive figure, and then RDL and IDF are charged on the depreciated CRSP. The latest CRSP revisions have increased taxable values across most segments, making accurate pre-purchase tax estimation more critical than ever.

What Is the KRA CRSP and Why Does It Matter?

The Current Retail Selling Price (CRSP) is Kenya Revenue Authority's official valuation schedule for motor vehicles. Rather than accepting the price declared on an import document โ€” which can be manipulated to reduce duty โ€” KRA uses the CRSP as the reference retail value of a vehicle in its country of export. This ensures a consistent, verifiable taxable value across all importers regardless of the price shown on the invoice.

The CRSP is updated periodically. In 2025, KRA issued a revised schedule covering hundreds of makes and models, including Toyota, Mercedes-Benz, BMW, BYD, Hyundai, Ford, Isuzu, Audi, Porsche and dozens more. The new schedule reflects global price increases driven by post-pandemic supply chain normalization, currency movements, and updated specification-based pricing from source markets such as Japan, the United Kingdom and the UAE.

Important: If the vehicle you are importing does not appear on the CRSP schedule, KRA will conduct its own valuation based on available market data, insurance and freight costs. This can result in a higher assessed value than anticipated, potentially increasing your total tax liability.

How Is Customs Value Derived from the CRSP?

The customs value is not the CRSP itself. KRA applies a CIF ratio (Cost, Insurance and Freight factor) to the depreciated CRSP to arrive at customs value. This ratio differs by vehicle category โ€” 0.426 for small-engine vehicles, 0.409 for mid-range, 0.378 for high-CC, and 0.464 for electric vehicles. These ratios build in an estimated average freight and insurance component based on shipping data from the principal source markets.

KRA Vehicle Import Tax Rates by Category

The table below summarises the key duty rates applied under the 2025 KRA CRSP framework. All rates are applied sequentially in a cascading structure โ€” each duty feeds into the base for the next levy.

KRA Vehicle Import Tax Rates by Category
Vehicle CategoryCRSP RatioImport DutyExcise DutyVAT
Engine โ‰ค1,500cc (incl. S/Cab, Buses)0.42635%20%16%
Engine >1,500cc (HS 8702/8703/8704)0.40935%25%16%
High CC (Petrol >3,000cc / Diesel >2,500cc)0.37835%35%16%
100% Electric Vehicles0.46425%10%16%
School Buses (Public Schools)0.40935%25%16%
Prime Movers0.51125%0%16%
Trailers0.51135%0%16%
Ambulances0.5520%25%16%
Motor Cycles0.55225%Flat/unit16%
Special Purpose / Heavy Machinery0.6900%0%16%

RDL (Railway Development Levy) and IDF (Import Declaration Fees) are additionally charged at 0.8%โ€“1.38% and 0.9%โ€“1.7% of depreciated CRSP respectively, varying by category.

Vehicle Depreciation: What KRA Allows on Used Direct Imports

For directly imported used vehicles, KRA reduces the CRSP before applying any duties based on the vehicle's age. This depreciation schedule provides meaningful relief for buyers of vehicles a few years old, though the maximum allowance is capped at 65% for vehicles eight years old.

1 year
0%
2 years
20%
3 years
30%
4 years
40%
5 years
50%
6 years
55%
7 years
60%
8 years
65%
Practical example: A 2020 Toyota Land Cruiser Prado TZ-G (CRSP: KES 9,681,289) is 7 years old in 2026, qualifying for 60% depreciation. The taxable CRSP falls to KES 3,872,516 โ€” cutting the duty base to less than half of a brand-new unit.

Electric Vehicles vs Petrol/Diesel: The Tax Difference in 2026

The Kenyan government has maintained preferential tax treatment for battery electric vehicles (BEVs) to encourage clean transport uptake. An EV imported at the same CRSP as a petrol equivalent will attract meaningfully lower duties:

A BYD Seal AWD Excellence (CRSP: KES 16,606,019) imported new as a BEV attracts 25% import duty and 10% excise, resulting in an estimated total tax burden of roughly KES 4.8 million. An equivalent petrol sedan at the same CRSP in the high-CC bracket (35% excise) would face taxes closer to KES 6.9 million โ€” a difference of over KES 2 million on a single vehicle.

However, importers should note that EV CRSP values have been revised upward significantly in 2025, particularly for popular Chinese brands and higher-range variants of the Hyundai Ioniq 5, Ioniq 6 and Kia EV6. The net cost advantage of EVs has narrowed relative to 2023 levels even as preferential duty rates remain in place.

Frequently Asked Questions

The calculator covers all six components of the direct import duty structure: Import Duty (on customs value), Excise Duty (on the excise value), VAT at 16% (on the VAT value), Railway Development Levy (RDL), and Import Declaration Fees (IDF). It also displays the Customs Value, Excise Value and VAT Value at each stage so you can see precisely how the cascade works and where the largest costs arise.
Estimates are based directly on the 2025 KRA CRSP guidelines and duty rates. They are close to what KRA would assess, but actual taxes may vary after KRA's physical valuation of the vehicle. Always confirm with a licensed clearing and forwarding agent before committing to a purchase.
Petrol-engine vehicles exceeding 3,000cc and diesel vehicles exceeding 2,500cc face the highest burden โ€” 35% import duty and 35% excise duty on top of 16% VAT. Examples include the Range Rover, Mercedes-Benz GLS, Bentley Bentayga, Porsche 911, and high-performance sports cars. On a KES 20 million CRSP vehicle in this category, total duties can exceed KES 8.8 million.
Several legitimate avenues exist. Importing a used vehicle (up to 65% depreciation) reduces the taxable base significantly. Choosing a lower-duty category vehicle โ€” such as a small-engine or electric vehicle โ€” lowers both import duty and excise rates. Diplomatic and investment-promotion exemptions may apply to qualifying organizations. Misdeclaring or undervaluing a vehicle is illegal and can result in seizure, penalties and prosecution.
Kenya's import policy generally restricts passenger vehicle imports to those not more than eight years old from the year of first registration. In 2026, vehicles from 2019 onwards are typically acceptable. Older vehicles require special approval. Commercial vehicles including trucks and buses adhere to the same age limit considerations under Kenya Bureau of Standards (KEBS) requirements.
No. The CRSP is specifically used by KRA Customs for valuation of directly imported vehicles at the port of entry. Vehicles already in Kenya โ€” including those purchased through authorized dealerships or the second-hand market โ€” are assessed differently for registration and duty purposes. However, the CRSP is widely referenced by Kenya's used-car market as an informal pricing benchmark because it reflects global retail values.

Disclaimer

All estimates generated by this KRA vehicle tax calculator are indicative only, based on publicly available 2025 CRSP guidelines. They do not constitute a formal KRA tax assessment and should not be relied upon as the final duty figure for any import transaction.

Actual duties may differ based on the vehicle's valuation by KRA, and any changes to tax law subsequent to the date of this publication. Always consult a licensed clearing and forwarding agent and verify your duty estimates directly with Kenya Revenue Authority.

KRA Vehicle Tax Calculator โ€” New CRSP Edition
This tool is independent and is not affiliated with Kenya Revenue Authority.
For official KRA services visit kra.go.ke  ยท 

KE Offers Vehicle Import Guide ยท Data: KRA CRSP 2025 Schedule

KRA Vehicle Tax Calculator 2025 โ€” Kenya Direct Import Duties (Latest CRSP)