Kenya's headline corporate income tax (CIT) rate is 30.
The headline personal income tax (PIT) rate is 35.
The standard VAT/GST (or equivalent consumption tax) rate is 16. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Per Section 2 of the Income Tax Act, an individual is a Kenyan tax resident if they have a permanent home in Kenya, or are present in Kenya 183 days or more in the year of income, or present in that year and in each of the two preceding years for periods averaging more than 122 days per year. A company is resident if incorporated in Kenya, has its place of effective management in Kenya, or has been declared resident by the Cabinet Secretary for National Treasury. Residents are taxed on worldwide income; non-residents only on Kenya-source income.
Per PwC's current Kenya summary, Kenya has no specialized CFC rules - though entities managed and controlled in Kenya are simply treated as Kenyan resident entities (and thus taxed on worldwide income directly, achieving a similar practical effect for Kenyan-managed structures). Note that some other sources describe Kenya as having CFC rules targeting passive income; confirm the current position directly with the Kenya Revenue Authority given this discrepancy.
Kenya's interest-deductibility framework has evolved: an older rule restricted interest proportionally for foreign-controlled companies (excluding licensed financial institutions) where interest-bearing liabilities exceeded 3 times paid-up capital plus reserves/accumulated losses (with "control" for this purpose meaning 25%+ participation); more recent sources describe a 30% EBITDA-based interest cap now in place, consistent with BEPS Action 4-style reform. A separate "deemed interest" rule applies withholding tax to interest-free borrowings received by foreign-controlled Kenyan entities, based on Commissioner-prescribed rates.
Kenya has more than 30 double tax treaties in force. Notably, there is no Kenya-US tax treaty.