Kenya offers both fiscal and non-fiscal incentives to investors. The Kenya Revenue Authority implements the issuance of the fiscal (tax) incentives in collaboration with other regulators and facilitators such as the Capital Market Authority, Export Processing Zones Authority (for issuance of the EPZ incentives), the Special Economic Zones Authority (for issuance of the SEZ incentives) among others as provided under the Income Tax Act.
At the national level, tax incentives are mainly in the form of capital deductions. These deductions are made at the point of computing the gains or profits of a company for any year of income.
These deductions are categorized into the following: