Kenya

Type of profile
Country
Overview

Recent reform steps

Administrative measures of the Kenya Revenue Authority (KRA) on technological advancement include:

  • iTax, which will be used with the objective of enhancing tax compliance through efficient and effective automated services to taxpayers. iTax was rolled out in 2015, but more enhancements are ongoing to accommodate various user needs.
  • iCMS, which is geared towards automating all customs processes while adopting the best technology, practices and facilitating trade. Through this platform, the KRA integrates all the different systems used for customs processes to one point of access, thereby managing customs operations with less paperwork and providing faster clearance. Several modules have been rolled out, including carrier, passenger, air imports, manifest and security bonds modules. The full iCMS suite is expected to go live in June 2019. The scanning of cargo is expected to be improved through the use of iScanner, which is a non-intrusive cargo inspection aimed at improving voluntary compliance.
  • iCarem which aims to achieve full electronic customer delivery. The system has the bulk sms technology capability to enhance communication with taxpayers.

Progress achieved

Apart from administrative achievements, the KRA pursues revenue mobilisation through transformation by embracing technology, data-driven decision making and tax base expansion. This is in line with the 7th corporate plan, which was launched in January 2019. Data-driven driven compliance is the current focus by the KRA.

In the sixth corporate plan, the KRA achieved 95.7% automation level, which is bound to enhance DRM efforts. At the same time, a number of key performance indicators aimed at enhancing domestic revenue were met, e.g. the achievement of the targeted weighted compliance of 65%, becoming a lead boarder agency at all 29 terrestrial land boarders and surpassing the target in payment rate in key taxes throughout the plan period.

The overhaul of the Income Tax Act started in 2017 and the draft is currently under review by the National Treasury of Kenya.

Ensuring policy coherence for development

Kenya is working towards coherent domestic policies through the assignment of appropriate roles to various taxes. Some of the suggestions to the current Medium-Term Plan include:

  • Minimising tax incentives to areas demonstrating positive returns for the taxes foregone and, in particular, eliminating redundant tax incentives;
  • Ensuring that the value added tax (VAT) serves as a broad-based consumption tax (with limited distributional functions), with the Income Tax Act being the primary instrument for redistribution through progressive taxation. Excise taxes should target negative externalities and social “bads” while protection should largely be the role of import duties.

Various government agencies collaborate on a number of issues that are of interest to them through a Memorandum of Association. The KRA is involved in the:

  • Multi-agency approach in the fight against illicit trade;
  • One stop boarder point;
  • Boarder security committee;
  • Pre-export Verification of Conformity, implemented by the Kenya Bureau of Standards, KRA and Kenya Ports Authorities.

DRM Project Data as Recipient

all
2015
2016
2017
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
European Commission
year all
5 projects
amount 18 021.51 USD
disbursement 703 994.25 USD
Support to the Commission for Revenue Allocation
year 2015
1 project
amount 0.00 USD
disbursement 88 510.00 USD
Technical Assistance to the Commission for Revenue Allocation in Kenya
year 2016
1 project
amount 0.00 USD
disbursement 302 686.50 USD
Technical Assistance to the Commission for Revenue Allocation in Kenya
year 2017
1 project
amount 0.00 USD
disbursement 111 444.38 USD
Technical Assistance to the Commission for Revenue Allocation in Kenya
year 2017
1 project
amount 0.00 USD
disbursement 183 331.86 USD
Public Expenditure & Financial Accountability (PEFA) Assessment 2016
year 2017
1 project
amount 18 021.51 USD
disbursement 18 021.51 USD
Finland
year all
2 projects
amount 110 930.00 USD
disbursement 117 940.00 USD
Transparency International Kenya . Supporting citizens? demand for Integrity and Accountability at the Sub.National level ; Phase II
year 2015
1 project
amount 0.00 USD
disbursement 29 200.00 USD
Tax Justice network . taking a step towards achieving Tax Justice in East Africa through citizen.driven actions
year 2015
1 project
amount 110 930.00 USD
disbursement 88 740.00 USD
Germany
year all
6 projects
amount 1 131 388.46 USD
disbursement 1 904 724.43 USD
Support to Public Finance Reforms
year 2015
1 project
amount 8 140.00 USD
disbursement 10 390.00 USD
Promoting Good Governance to strengthen Integrity and Accountability
year 2015
1 project
amount 0.00 USD
disbursement 612 470.00 USD
Promoting Good Governance to strengthen Integrity and Accountability
year 2016
1 project
amount 0.00 USD
disbursement 535 364.00 USD
Strengthening Good Governance
year 2016
1 project
amount 207 342.70 USD
disbursement 308.20 USD
Strengthening Good Governance
year 2017
1 project
amount 915 905.76 USD
disbursement 696 930.71 USD
Promoting Good Governance to strengthen Integrity and Accountability
year 2017
1 project
amount 0.00 USD
disbursement 49 261.52 USD
Sweden
year all
6 projects
amount 0.00 USD
disbursement 7 586 881.41 USD
SWE TAX AGENCY . KENYA REVENUE AUTH
year 2015
1 project
amount 0.00 USD
disbursement 1 219 190.00 USD
KENYA REVENUE AUTHORITY DATA W
year 2015
1 project
amount 0.00 USD
disbursement 2 343 290.00 USD
Kenya Revenue Authority Data W
year 2016
1 project
amount 0.00 USD
disbursement 2 444 884.90 USD
Swedish Tax Agency - Kenya Revenue Authority
year 2016
1 project
amount 0.00 USD
disbursement 852 661.50 USD
Swe Tax Agency - Kenya Revenue Auth
year 2017
1 project
amount 0.00 USD
disbursement 701 577.98 USD
Annual External Audit of DWBI
year 2017
1 project
amount 0.00 USD
disbursement 25 277.03 USD
United Kingdom
year all
7 projects
amount 3 990 035.40 USD
disbursement 10 691 953.90 USD
Kenya Devolution: Global Partnership Fund
year 2015
1 project
amount 0.00 USD
disbursement 275 020.00 USD
Kenya Devolution: DFID Technical Assistance
year 2015
1 project
amount 0.00 USD
disbursement 36 340.00 USD
Kenya Devolution: DFID Technical Assistance
year 2015
1 project
amount 0.00 USD
disbursement 18 200.00 USD
Kenya Devolution - DFID Technical Assistance to t...
year 2016
1 project
amount 8 378.16 USD
disbursement 0.00 USD
Kenya Devolution - DFID Technical Assistance to t...
year 2016
1 project
amount 550.63 USD
disbursement 4 664.30 USD
Support to the Kenya Revenue Authority (KRA)
year 2016
1 project
amount 3 981 106.61 USD
disbursement 3 981 106.60 USD
Support to the Kenya Revenue Authority (KRA)
year 2017
1 project
amount 0.00 USD
disbursement 6 376 623.00 USD
Italy
year all
1 project
amount 361.97 USD
disbursement 362.00 USD
Study visit
year 2016
1 project
amount 361.97 USD
disbursement 362.00 USD
United States of America
year all
30 projects
amount 678 150.00 USD
disbursement 784 880.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 2 780.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 22 840.00 USD
disbursement 11 610.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 170.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 1 300.00 USD
disbursement 0.00 USD
N/A
year 2016
1 project
amount 5 000.00 USD
disbursement 58 360.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 0.00 USD
disbursement 460.00 USD
N/A
year 2016
1 project
amount 22 840.00 USD
disbursement 11 610.00 USD
N/A
year 2016
1 project
amount 1 300.00 USD
disbursement 0.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 460.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 0.00 USD
disbursement 2 290.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 0.00 USD
disbursement 280.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 0.00 USD
disbursement 2 780.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 2 290.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 0.00 USD
disbursement 170.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 280.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 5 000.00 USD
disbursement 58 360.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 0.00 USD
disbursement 5 570.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 49 160.00 USD
disbursement 33 530.00 USD
Strengthening Domestic Revenue Mobilization, Budgeting and Financial Accountability, Government Debt and Infrastructure Finance, and Banking and Financial Services
year 2017
1 project
amount 262 000.00 USD
disbursement 262 000.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 460.00 USD
disbursement 460.00 USD
Strengthening Domestic Revenue Mobilization, Budgeting and Financial Accountability, Government Debt and Infrastructure Finance, and Banking and Financial Services
year 2017
1 project
amount 54 000.00 USD
disbursement 54 000.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 0.00 USD
disbursement 1 020.00 USD
Strengthening Domestic Revenue Mobilization, Budgeting and Financial Accountability, Government Debt and Infrastructure Finance, and Banking and Financial Services
year 2017
1 project
amount 228 000.00 USD
disbursement 228 000.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 0.00 USD
disbursement 1 300.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 20 000.00 USD
disbursement 25 850.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 5 000.00 USD
disbursement 0.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 1 250.00 USD
disbursement 2 590.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 0.00 USD
disbursement 11 220.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 0.00 USD
disbursement 2 750.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 0.00 USD
disbursement 4 690.00 USD
Japan
year all
1 project
amount 10 714.63 USD
disbursement 10 714.63 USD
TC AGGREGATED ACTIVITIES
year 2017
1 project
amount 10 714.63 USD
disbursement 10 714.63 USD
Totals
year all
58 projects
amount 5 939 601.97 USD
disbursement 21 801 450.62 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
European Commission
year 2015
1 project
amount 0.00 USD
disbursement 88 510.00 USD
Support to the Commission for Revenue Allocation
year 2015
1 project
amount 0.00 USD
disbursement 88 510.00 USD
Finland
year 2015
2 projects
amount 110 930.00 USD
disbursement 117 940.00 USD
Transparency International Kenya . Supporting citizens? demand for Integrity and Accountability at the Sub.National level ; Phase II
year 2015
1 project
amount 0.00 USD
disbursement 29 200.00 USD
Tax Justice network . taking a step towards achieving Tax Justice in East Africa through citizen.driven actions
year 2015
1 project
amount 110 930.00 USD
disbursement 88 740.00 USD
Germany
year 2015
2 projects
amount 8 140.00 USD
disbursement 622 860.00 USD
Support to Public Finance Reforms
year 2015
1 project
amount 8 140.00 USD
disbursement 10 390.00 USD
Promoting Good Governance to strengthen Integrity and Accountability
year 2015
1 project
amount 0.00 USD
disbursement 612 470.00 USD
Sweden
year 2015
2 projects
amount 0.00 USD
disbursement 3 562 480.00 USD
SWE TAX AGENCY . KENYA REVENUE AUTH
year 2015
1 project
amount 0.00 USD
disbursement 1 219 190.00 USD
KENYA REVENUE AUTHORITY DATA W
year 2015
1 project
amount 0.00 USD
disbursement 2 343 290.00 USD
United Kingdom
year 2015
3 projects
amount 0.00 USD
disbursement 329 560.00 USD
Kenya Devolution: Global Partnership Fund
year 2015
1 project
amount 0.00 USD
disbursement 275 020.00 USD
Kenya Devolution: DFID Technical Assistance
year 2015
1 project
amount 0.00 USD
disbursement 36 340.00 USD
Kenya Devolution: DFID Technical Assistance
year 2015
1 project
amount 0.00 USD
disbursement 18 200.00 USD
Totals
year 2015
10 projects
amount 119 070.00 USD
disbursement 4 721 350.00 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
European Commission
year 2016
1 project
amount 0.00 USD
disbursement 302 686.50 USD
Technical Assistance to the Commission for Revenue Allocation in Kenya
year 2016
1 project
amount 0.00 USD
disbursement 302 686.50 USD
Germany
year 2016
2 projects
amount 207 342.70 USD
disbursement 535 672.20 USD
Promoting Good Governance to strengthen Integrity and Accountability
year 2016
1 project
amount 0.00 USD
disbursement 535 364.00 USD
Strengthening Good Governance
year 2016
1 project
amount 207 342.70 USD
disbursement 308.20 USD
Italy
year 2016
1 project
amount 361.97 USD
disbursement 362.00 USD
Study visit
year 2016
1 project
amount 361.97 USD
disbursement 362.00 USD
Sweden
year 2016
2 projects
amount 0.00 USD
disbursement 3 297 546.40 USD
Kenya Revenue Authority Data W
year 2016
1 project
amount 0.00 USD
disbursement 2 444 884.90 USD
Swedish Tax Agency - Kenya Revenue Authority
year 2016
1 project
amount 0.00 USD
disbursement 852 661.50 USD
United Kingdom
year 2016
3 projects
amount 3 990 035.40 USD
disbursement 3 985 770.90 USD
Kenya Devolution - DFID Technical Assistance to t...
year 2016
1 project
amount 8 378.16 USD
disbursement 0.00 USD
Kenya Devolution - DFID Technical Assistance to t...
year 2016
1 project
amount 550.63 USD
disbursement 4 664.30 USD
Support to the Kenya Revenue Authority (KRA)
year 2016
1 project
amount 3 981 106.61 USD
disbursement 3 981 106.60 USD
United States of America
year 2016
16 projects
amount 58 280.00 USD
disbursement 151 900.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 2 780.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 22 840.00 USD
disbursement 11 610.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 170.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 1 300.00 USD
disbursement 0.00 USD
N/A
year 2016
1 project
amount 5 000.00 USD
disbursement 58 360.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 0.00 USD
disbursement 460.00 USD
N/A
year 2016
1 project
amount 22 840.00 USD
disbursement 11 610.00 USD
N/A
year 2016
1 project
amount 1 300.00 USD
disbursement 0.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 460.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 0.00 USD
disbursement 2 290.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 0.00 USD
disbursement 280.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 0.00 USD
disbursement 2 780.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 2 290.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 0.00 USD
disbursement 170.00 USD
N/A
year 2016
1 project
amount 0.00 USD
disbursement 280.00 USD
Agile and Harmonised Assistance to Devolved Institutions (AHADI)
year 2016
1 project
amount 5 000.00 USD
disbursement 58 360.00 USD
Totals
year 2016
25 projects
amount 4 256 020.07 USD
disbursement 8 273 938.00 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
European Commission
year 2017
3 projects
amount 18 021.51 USD
disbursement 312 797.75 USD
Technical Assistance to the Commission for Revenue Allocation in Kenya
year 2017
1 project
amount 0.00 USD
disbursement 111 444.38 USD
Technical Assistance to the Commission for Revenue Allocation in Kenya
year 2017
1 project
amount 0.00 USD
disbursement 183 331.86 USD
Public Expenditure & Financial Accountability (PEFA) Assessment 2016
year 2017
1 project
amount 18 021.51 USD
disbursement 18 021.51 USD
Germany
year 2017
2 projects
amount 915 905.76 USD
disbursement 746 192.23 USD
Strengthening Good Governance
year 2017
1 project
amount 915 905.76 USD
disbursement 696 930.71 USD
Promoting Good Governance to strengthen Integrity and Accountability
year 2017
1 project
amount 0.00 USD
disbursement 49 261.52 USD
Sweden
year 2017
2 projects
amount 0.00 USD
disbursement 726 855.01 USD
Swe Tax Agency - Kenya Revenue Auth
year 2017
1 project
amount 0.00 USD
disbursement 701 577.98 USD
Annual External Audit of DWBI
year 2017
1 project
amount 0.00 USD
disbursement 25 277.03 USD
United Kingdom
year 2017
1 project
amount 0.00 USD
disbursement 6 376 623.00 USD
Support to the Kenya Revenue Authority (KRA)
year 2017
1 project
amount 0.00 USD
disbursement 6 376 623.00 USD
United States of America
year 2017
14 projects
amount 619 870.00 USD
disbursement 632 980.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 0.00 USD
disbursement 5 570.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 49 160.00 USD
disbursement 33 530.00 USD
Strengthening Domestic Revenue Mobilization, Budgeting and Financial Accountability, Government Debt and Infrastructure Finance, and Banking and Financial Services
year 2017
1 project
amount 262 000.00 USD
disbursement 262 000.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 460.00 USD
disbursement 460.00 USD
Strengthening Domestic Revenue Mobilization, Budgeting and Financial Accountability, Government Debt and Infrastructure Finance, and Banking and Financial Services
year 2017
1 project
amount 54 000.00 USD
disbursement 54 000.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 0.00 USD
disbursement 1 020.00 USD
Strengthening Domestic Revenue Mobilization, Budgeting and Financial Accountability, Government Debt and Infrastructure Finance, and Banking and Financial Services
year 2017
1 project
amount 228 000.00 USD
disbursement 228 000.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 0.00 USD
disbursement 1 300.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 20 000.00 USD
disbursement 25 850.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 5 000.00 USD
disbursement 0.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 1 250.00 USD
disbursement 2 590.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 0.00 USD
disbursement 11 220.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 0.00 USD
disbursement 2 750.00 USD
Agile and Harmonized Assistance to Devolved Institutions (AHADI)
year 2017
1 project
amount 0.00 USD
disbursement 4 690.00 USD
Japan
year 2017
1 project
amount 10 714.63 USD
disbursement 10 714.63 USD
TC AGGREGATED ACTIVITIES
year 2017
1 project
amount 10 714.63 USD
disbursement 10 714.63 USD
Totals
year 2017
23 projects
amount 1 564 511.90 USD
disbursement 8 806 162.62 USD

Resources

There are no resources available.