Kenya’s tax authority has outlined new guidelines allowing citizens and eligible residents returning home from abroad to import personal effects and motor vehicles without paying import-related taxes, offering relief to thousands of Kenyans in the diaspora.
The Kenya Revenue Authority (KRA) said returning residents who meet specified conditions will be exempt from Import Duty, Excise Duty, Value Added Tax (VAT) and the Import Declaration Fee (IDF) on eligible goods brought into the country.
The exemptions, which apply from 2026, cover wearing apparel, personal and household effects, as well as one motor vehicle per qualifying individual, provided all requirements set by customs authorities are met.
KRA said the move is intended to facilitate the reintegration of Kenyans returning home permanently while maintaining controls to prevent abuse of the exemption framework.
To qualify, individuals must demonstrate that they have lived outside Kenya by presenting valid passports, visas, work permits or student permits to customs officials. Applicants must also provide proof of a permanent change of residence, evidenced by official passport entry endorsements confirming their return to Kenya.
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For motor vehicles, KRA requires proof that the applicant personally owned and used the vehicle abroad for at least 12 months before shipping it to Kenya. Vehicles imported under the scheme must not be more than eight years old from the date of manufacture and must arrive in the country within 90 days of the owner’s return.
The authority said the waiver does not apply to all vehicle categories. Buses and minibuses with a seating capacity exceeding 13 passengers, as well as load-carrying vehicles with a capacity above two tonnes, are excluded from the exemption scheme.
Spouses and children aged 18 years and above may also benefit from the tax waiver, provided they independently meet all the conditions required of returning residents, KRA said.
In addition, foreign spouses who are not Kenyan citizens may qualify for a tax exemption on a first-arrival basis if they are executing assignments in Kenya under contracts lasting two years or more.
Special provisions apply to Kenyans returning from countries that operate left-hand-drive (LHD) vehicles. Such applicants must provide proof that they have disposed of their LHD vehicle abroad before importing a replacement right-hand-drive (RHD) vehicle into Kenya.
KRA said the value of the replacement right-hand-drive vehicle must not exceed the value of the left-hand-drive vehicle that was disposed of in the country of residence.
Applicants are required to submit a comprehensive set of documents to support their exemption requests. These include valid passports, residence permits, Kenya Revenue Authority PIN certificates, vehicle logbooks, purchase invoices, bills of lading, and Interpol clearance certificates for imported motor vehicles.
All exemption applications must be processed through licensed customs clearing agents, who will lodge the requests using the Integrated Customs Management System (iCMS), KRA said.
The authority cautioned that failure to comply with any of the stipulated requirements could result in the denial of tax relief, with affected goods becoming subject to full taxation under Kenyan customs laws.
Kenya has one of Africa’s largest diaspora populations, with remittances playing a key role in supporting the economy. According to central bank data, inflows from Kenyans abroad have remained a major source of foreign exchange, prompting policymakers to introduce measures aimed at easing the return and reintegration of citizens who choose to relocate permanently.
KRA said it will continue to monitor the implementation of the exemption framework to ensure it supports returning residents while safeguarding government revenue.
