File & Pay

 

What is advance Tax?

 

This is a tax paid in advance before a public service vehicle or commercial vehicle is licensed at the rates applicable.

 

What are the tax rates for advance tax?

 

  • For vans, pick-ups, trucks, prime movers, trailers and lorries; Kshs. 1,500 per ton of load capacity subject to a minimum of Kshs. 2,400 per year of income;

 

  • For saloons, station-wagons, mini-buses, buses and coaches; Kshs. 60 per passenger capacity per month subject to a minimum of Kshs. 2,400 per year of income.

 

Is advance tax a final tax?

 

Advance tax is not a final tax. Taxpayers who have paid any advance tax are required to declare the same in their income tax returns submitted yearly and pay any additional tax due.

 

When is it due?

It is due on 20th of January or before transfer of ownership of vehicle.