Indicative estimate. KRA’s own CRSP pages could not be reached when we built this calculator (13 October 2026), so the rates below come from the Excise Duty Act, KRA’s 2025 CRSP press release and secondary sources. Your actual duty is set by KRA at clearance. We will update this page once KRA’s page can be checked.
How KRA taxes an imported used vehicle
KRA starts from the vehicle’s Current Retail Selling Price (CRSP): the retail price of the same model new in Kenya, from KRA’s CRSP list (revised in 2025, with more than 5,200 models). For used vehicles, KRA applies depreciation based on the years since manufacture or first registration. The CRSP is a retail price that already includes taxes, so KRA’s valuation template strips those layers out to get a customs value. This calculator follows that method: CRSP ÷ 1.25 × (1 − depreciation) ÷ 1.35 ÷ (1 + excise rate) ÷ 1.16.
Taxes are then charged on the customs value:
| Tax | Rate | Charged on |
|---|---|---|
| Import duty (EAC Common External Tariff) | 35% | Customs value |
| Excise duty | 20%, 25% or 35% | Customs value + import duty |
| VAT | 16% | Customs value + import duty + excise |
| Import Declaration Fee (IDF) | 3.5% | Customs value |
| Railway Development Levy (RDL) | 2% | Customs value |
Excise duty by engine size
The Excise Duty Act charges 20% on motor vehicles of headings 87.02, 87.03 and 87.04, and 25% on imported vehicles of those headings above 1,500cc. A 35% rate applies to tariff numbers 8703.24.90 and 8703.33.90, which cover petrol cars above 3,000cc and diesel cars above 2,500cc. Electric vehicles, locally assembled vehicles, public school buses and other special categories have different rates and are not covered here.
CRSP depreciation for direct imports
| Age | Depreciation |
|---|---|
| Up to 1 year | 0% (confirm with KRA) |
| Over 1 to 2 years | 20% |
| Over 2 to 3 years | 30% |
| Over 3 to 4 years | 40% |
| Over 4 to 5 years | 50% |
| Over 5 to 6 years | 55% |
| Over 6 to 7 years | 60% |
| Over 7 to 8 years | 65% |
Kenya does not allow imports of used vehicles older than eight years from the year of first registration.
What is not included
Clearing agent fees, port and shipping charges, registration and number plates, inspection, and insurance are extra. The estimate also assumes a standard passenger vehicle with an exact CRSP match; if your model is not on KRA’s list, KRA values it differently.
Frequently asked questions
What is the import duty on cars in Kenya?
35% of the customs value under the EAC Common External Tariff. KRA noted in 2025 that the rate rose from 25% in 2019 to 35%.
How is excise duty on cars calculated?
On customs value plus import duty: 20% up to 1,500cc, 25% above 1,500cc, and 35% for petrol above 3,000cc and diesel above 2,500cc, per the Excise Duty Act.
What is CRSP?
The Current Retail Selling Price of the same model new, published by KRA. Depreciation by age is applied to it to value used imports.
Is this calculator exact?
No. It is an indicative estimate; KRA determines the duty at clearance.
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Sources
- KRA – Clarification on the revised CRSP list (2025) (checked 13 October 2026)
- Excise Duty Act, 2015 (Kenya Law, revised 27 Dec 2024) (checked 13 October 2026)
- KRA – Finance Act 2026 summary (checked 13 October 2026)
- Secondary: Statum – KRA template method and depreciation schedule (checked 13 October 2026)
- Secondary: KEOffers – KRA CRSP category ratios (checked 13 October 2026)
