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KRA CRSP Explained: How Kenya Values Your Imported Car

Times Tower in Nairobi, headquarters of the Kenya Revenue Authority
Times Tower in Nairobi, headquarters of the Kenya Revenue Authority. Photo: Ruslik0 / CC BY-SA 4.0 via Wikimedia Commons

Updated 25 October 2026

Quick answer: the Current Retail Selling Price (CRSP) is the price KRA says a new car of a given make, model and grade sells for in Kenya, including all taxes. KRA uses it, not your purchase invoice, to value every imported car. The list in force today is KRA’s “NEW Motor Vehicle CRSP July 2025”, effective from 1 July 2025, with 5,277 cars. You can look up any of them in our car import duty calculator.

Why KRA Uses a Retail Price Instead of Your Invoice

Customs value is normally based on the price paid. For used cars that rule breaks down: invoices are easy to understate, auction prices swing, and the same model can be bought for very different sums. KRA’s answer is a fixed reference price for each model. Everyone importing the same car at the same age pays the same tax, whatever the invoice says. It removes haggling at the port, but it also means a bargain in Japan does not lower your duty.

What Is in the July 2025 List

KRA published the list as an Excel workbook on kra.go.ke after a public notice on 30 May 2025. It has four sheets:

  • Cars: 5,277 entries with make, model, model number, transmission, drive, engine capacity, body type, fuel and CRSP in shillings.
  • Motorcycles: 465 entries.
  • Tractors and graders: 134 entries.
  • TEMPLATE 2025: KRA’s own worksheet showing how duty is calculated from the CRSP.

The model number column matters. Japanese cars are listed by grade and chassis code, for example “COROLLA AXIO” with model number 6AA-NKE165, and the CRSP can differ by hundreds of thousands of shillings between grades of the same car. Match the grade on your export certificate, not just the name.

How the CRSP Becomes Your Tax Bill

Because the CRSP already includes Kenyan taxes and a dealer margin, KRA works backwards. Its template divides the CRSP by 1.25, applies depreciation for age, then divides by 1.35 (duty), by one plus the excise rate and by 1.16 (VAT). What is left is the customs value. KRA then charges, on that value:

  • Import duty at 35%
  • Excise duty at 20%, 25% or 35% of value plus duty
  • VAT at 16% of value plus duty plus excise
  • Import Declaration Fee at 2.5% and Railway Development Levy at 2%

Worked example: a Toyota Harrier (ASU60W, 1,998cc) has a CRSP of KSh 7,084,126. As a 2020 car assessed in 2026 it gets 55% depreciation. The customs value comes out at about KSh 1,302,828 and total KRA taxes at about KSh 1,306,085. We checked that figure against KRA’s own template and it matches to the shilling.

Depreciation by Age

Age of car (years) Depreciation (direct import)
Up to 1 0%
Over 1 to 2 20%
Over 2 to 3 30%
Over 3 to 4 40%
Over 4 to 5 50%
Over 5 to 6 55%
Over 6 to 7 60%
Over 7 to 8 65%

KRA’s template counts age as the current year minus the year of manufacture. Cars previously registered in Kenya and re-assessed use a separate, steeper table that runs to 95% for cars over 15 years old.

What If Your Car Is Not on the List?

New grades and rare imports are often missing. In that case KRA values the car against the closest comparable model, usually the same make with a similar engine and body. Expect the officer’s figure to differ from any online estimate. Ask your clearing agent to show you the comparator KRA used, and keep the export certificate and any manufacturer price evidence in case you want to query it.

Common Problems With the CRSP

The CRSP Looks Too High for an Old Model

Some entries are higher than the car’s current price in Kenya, especially for discontinued grades. KRA’s list is the reference until it is revised, and disputes go through KRA’s review process, not the clearing agent.

The Same Model Appears Twice

Many cars are listed more than once with different model numbers or prices, for example petrol and hybrid versions. Pick the row that matches your car’s chassis code and fuel.

Court Cases About the CRSP

Car dealers have challenged past CRSP revisions in court, arguing the values were set without enough public participation. Until a court orders otherwise, KRA applies the current list. Check KRA’s notices before you pay a large deposit if a new list is expected.

When Will There Be a New List?

KRA has revised the list every year or two. As of October 2026 the July 2025 list is still the latest on KRA’s website. Our calculator shows the list date next to every result, and we check KRA’s site weekly for a newer file.

Frequently Asked Questions

Is the CRSP the price I will pay for the car?

No. It is a tax reference price for a new car. You pay the exporter’s price plus freight, plus taxes calculated from the CRSP.

Does a hybrid get a lower CRSP?

Not automatically. Hybrids are listed by their own grade. Many hybrid Japanese cars have a higher CRSP than the petrol version, and they pay excise by engine size like any petrol car.

Read next: how to import a car from Japan step by step and our guide to the import duty rates for 2026.

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About Author

Norah Waceke is a business journalist and editor at Business Radar with more than eight years of experience covering Kenya's economy, companies and markets. She previously worked at Kenyans.co.ke, one of the country's leading digital news platforms, where she reported on business, finance and current affairs. A graduate of Multimedia University of Kenya, Norah focuses on clear, accurate reporting that helps readers understand the money stories shaping their lives and businesses.

More from Norah Waceke · Editorial policy

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