PDF: The Kenya Digital Service Tax Brochure by Kenya Revenue Authority (KRA)

Since the introduction of the Kenya Digital Service Tax (DST) by the Kenya Revenue Authority (KRA) in 2020, we have received countless queries on how this tax works.

This document by KRA provides a comprehensive understanding of the DST, which went into effect on January 1, 2021.


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The document is especially important to crypto exchanges and related services that want to comply with their tax obligations while operating in Kenya.

It is also invaluable to individuals in Kenya who hold cryptocurencies and would like to understand how the tax regime looks at cryptocurrencies and how this affects their tax obligations.

The brochure answers the following questions:

  • What is the Digital Service Tax (DST)?
  • What is a Digital Marketplace?
  • When is the effective date for DST?
  • What is the rate of DST?
  • How will KRA collect DST?
  • What is the due date for DST?
  • Who pays DST?
  • What constitutes a resident, non-resident, permanent establishment, or a non-individual for taxation purposes?
  • Is DST a final tax?
  • If i already pay withholding tax on a digital service, will I still pay DST?
  • How does one determine whether the digital services have been provided in Kenya?
  • How does one determine that the user is located in Kenya?
  • Does DST apply to those selling goods via digital or social media platforms?
  • Individuals and companies use my website to sell their products, am I liable to Digital Service Tax?
  • Under the DST regulations, what is the scope of taxable services?
  • There are many overseas companies operating in the digital marketplace in Kenya, but do not have physical offices locally. How will they account for DST?
  • In which currency should the tax payments be made?

You can read / download the brochure here.


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