Excise Duty Registration — Fees and Charges in Kenya

Excise duty is a tax imposed on specific goods manufactured in Kenya or imported into Kenya, as well as on certain services, under the Excise Duty Act, 2015. Goods subject to excise duty include alcoholic beverages, tobacco products, fuel, sweetened beverages, cosmetics, and financial services such as mobile money transfers. Any manufacturer of excisable goods or supplier of excisable services must obtain an excise licence from the Kenya Revenue Authority (KRA) before commencing operations.

Fees and Charges

Item	Fee (KES)
Excise licence registration	Free (processed on iTax)
Annual excise licence renewal	Free
Late filing penalty	5% of tax payable or KES 10,000, whichever is higher
Excise stamps (cost varies by product category)	Charged per stamp

Registration is initiated on the KRA iTax portal by clicking the Registration tab, selecting "Other Registration," and choosing "Excise Licence." There is no government filing fee; the cost of compliance comes primarily from the stamp and marking obligations.

Excise Stamps and EGMS

Requirement	Details
Excise Goods Management System (EGMS)	Track-and-trace system for excisable goods
Products requiring stamps	Alcoholic beverages, tobacco, cosmetics/beauty products (tariff headings 3303–3307)
Stamp type	Secure paper stamp (affixed) or secure digital stamp (printed on packaging)

Remittance Deadlines

Entity Type	Return and Payment Due Date
Licensed manufacturers of alcoholic beverages	5th day of the following month
Betting and gaming services	Within 24 hours of closure of daily transactions
All other licensed excise persons	20th day of the following month

The Tax Laws (Amendment) Act, 2024 (effective 27 December 2024) adjusted the excise duty rates on a range of goods and services. Manufacturers must apply the updated rates from that date. Administered by the Kenya Revenue Authority (KRA) under the Excise Duty Act, 2015, Laws of Kenya.

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