Catering Levy (CTL)

The Catering Levy is calculated at the rate of 2% and is payable by Restaurant/Bar establishments making minimum gross sales of Ksh. 3 Million per annum or an average of Ksh. 250,000 for the first three (3) trading months, in case of new establishments. This Levy is paid to the Tourism Fund by the 10th day of the following subsequent month of sale.

VOLUNTARY TAX DISCLOSURE PROGRAMME (VTDP)

This is a programme where a taxpayer confidentially discloses tax liabilities that were previously undisclosed to the Commissioner for the purpose of being granted relief of penalties and interest of the tax disclosed.

DIGITAL SERVICE TAX

A digital marketplace is a platform that enables direct interaction between buyers and sellers of goods and services through electronic means.