The Kenya Revenue Authority has waived import duty, excise duty, VAT and import declaration fees for returning residents on personal belongings and vehicles. This exemption aims to reduce the financial burden of taxes on those relocating back to Kenya. Eligible individuals must satisfy strict residency and ownership requirements.
Under new guidelines, the Kenya Revenue Authority has specified conditions for tax exemptions on imports for returning residents. The relief covers wearing apparel, personal and household effects, along with one motor vehicle that satisfies particular criteria.
To qualify, individuals must prove residence outside Kenya using valid passports, visas, or work and student permits presented to customs officials. Evidence of a permanent change of residence to Kenya, such as passport entry endorsements, is also essential.
For motor vehicles, owners need to demonstrate personal ownership and use abroad for at least 12 months prior to shipping. The vehicle must be no older than eight years from manufacture and arrive within 90 days of the returnee's arrival. Buses and minibuses with more than 13 passenger seats, as well as load-carrying vehicles over two tonnes, are ineligible.
Spouses and children aged 18 and above can claim exemptions independently if they meet the returning resident criteria. Non-Kenyan foreign spouses may receive relief on first arrival when executing assignments under two-year contracts.
Returnees from left-hand-drive countries must provide proof of disposing their left-hand-drive vehicle before importing a right-hand-drive replacement. The replacement's value must not exceed that of the disposed vehicle.
Required documents include passports, residence permits, Interpol vehicle clearance, PIN certificates, bills of lading, invoices, and logbook copies. Applicants should engage licensed customs clearing agents to process exemptions via the Integrated Customs Management System for approval and importation.
These guidelines were announced on January 31, 2026, as part of ongoing efforts to alleviate public pressure from taxes.
