Companies engaged in commercial activities within an EPZ — such as wholesale trading, repackaging, re-labelling, and breaking of bulk for export — may be issued an EPZ Commercial Enterprise Licence by the Export Processing Zones Authority (EPZA). Commercial enterprise licences are appraised in consultation with the Commissioner General of the Kenya Revenue Authority (KRA), and are subject to stricter eligibility assessment than manufacturing or service licences.
The commercial enterprise licence is annually renewable and falls under the same EPZA regulatory framework as other EPZ enterprise types.
EPZ Commercial Enterprise Licence Fee Summary Table
| Fee Type | Amount | Notes |
|---|---|---|
| Annual enterprise licence fee | USD 1,000 | Payable in US dollars; renewal annually |
| KRA consultation fee | Varies | Applied during appraisal |
Note: Unlike manufacturing and service EPZ enterprises, commercial enterprises are not entitled to the 10-year corporate tax holiday or the withholding tax holiday on dividends.
Key Requirements
A commercial enterprise applicant must demonstrate that its activities are genuinely export-oriented and meet the 80% export threshold. EPZA may require additional documentation on intended trading activities, product lines, and export markets.
