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KRA minimum tax is paid by individuals, companies, partnerships, limited partnership, trusts or associations. Persons exempt from paying minimum tax include income exempt under Income Tax Act, Employment income, residential rental income, capital gains, extractive sector business, business whose retail price is controlled by government and insurance business .Minimum Tax income is paid at a rate of 1% of the Gross income or sales.
VAT tax rates in Kenya are 16% for all goods and services apart from zero-rated (zero per cent) supplies and 8% to petroleum related products. Zero Rates supplies have been listed in the Second Schedule of the Value Added Tax Act here (https://www.kra.go.ke/images/publications/ValueAddedTax_ActNo35of2013.pdf)
Students filling KRA NIL returns are not required to pay any money because they do not have any income to declare.
You do not have to create a business account to submit tax returns for earnings derived from YouTube, blogs, affiliate marketing, etc. All you need is to just submit income returns as an individual at the end of each financial year (June 30th).