Excise Duty

An Excise tax is a levy that is applied selectively on particular goods and services. The tax may be applied to either production or sale, to domestic output or imported. The tax is directly paid by the manufacturers, but the tax burden is passed to the consumers through an increase in prices. Kenya’s main excisable commodities at the moment are soft drinks, alcoholic beverages, tobacco, fuel and motor vehicles. Other excisable commodities are plastic bags and importation of second hand computers. Excisable services mainly include mobile telephone services and gambling. Other than on motor vehicles, excise taxes on beer, cigarettes and petroleum are currently charged on a specific basis, i.e. per volume or quantity.

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