TREATMENT OF USED MOTOR VEHICLES IMPORTED INTO KENYA – KRA
KENYA REVENUE AUTHORITY TENDER SEPTEMBER 2023
Public Notice
Treatment of Used Motor Vehicles Imported into Kenya
Kenya Revenue Authority (KRA) wishes to bring to the attention of all importers of used motor vehicles of the
following:
KRA will apply the year of first registration in order to harmonise treatment of used motor vehicles among various
Government Agencies so as to address distortion of trade of used motor vehicles and also to bring fairness
among consumers.
Further, Kenya will implement the EAC Depreciation Schedule for used motor vehicles as follows;
| EAC Depreciation Schedule | |
| Age | Depreciation Rate |
| More than 1 year and less than or equal to 2 years | 20% |
| More than 2 year and less than or equal to 3 years | 30% |
| More than 3 year and less than or equal to 4 years | 40% |
| More than 4 year and less than or equal to 5 years | 50% |
| More than 5 year and less than or equal to 6 years | 55% |
| More than 6 year and less than or equal to 7 years | 60% |
| More than 7 year and less than or equal to 8 years | 65% |
This will take effect from 1st September, 2023.
