Kenya Unlocks 10-Year Tax Holiday and Zero-Tariff EAC Access for Local Manufacturers 肯尼亚为本地制造商解锁十年免税期及东非共同体零关税准入

政策核心

Kenya's Investments, Trade and Industry Cabinet Secretary Lee Kinyanjui has directed firms to raise local output and target regional markets within the East African Community (EAC). The directive activates Nairobi's existing import-substitution toolbox, which offers foreign investors 0% customs duty on imported capital machinery and a 10-year corporate income-tax holiday for Export Processing Zone (EPZ) licensees. Standard corporate tax outside these zones remains 30% under the Kenya Income Tax Act.

肯尼亚投资、贸易与工业内阁秘书李·金扬朱（Lee Kinyanjui）已指示企业提高本地产量并瞄准东非共同体（EAC）区域市场。该指令激活了内罗毕现有的进口替代工具箱，为外国投资者提供进口资本机械的0%关税，并对出口加工区（EPZ）许可证持有者给予10年企业所得税假期。在这些区域之外，根据《肯尼亚所得税法》，标准企业所得税仍为30%。

区域关税差与价格护城河

Goods satisfying EAC rules of origin move across all partner states at 0% customs duty, granting Kenya-made products duty-free access from Mombasa to Kampala and Kigali. Finished goods imported from outside the EAC bloc face the Common External Tariff (CET) rate of 25% plus Kenya's standard 16% value-added tax at the border. The combined 41% statutory levy on non-EAC finished goods creates a structural cost advantage for local manufacturers.

符合东非共同体原产地规则的货物可在全部成员国之间以0%关税流通，使肯尼亚制造的产品从蒙巴萨到坎帕拉和基加利均可免税进入。从东非共同体以外进口的成品面临25%的共同对外关税（CET），外加肯尼亚标准的16%边境增值税。对非东非共同体成品合计征收的41%法定税费为本地制造商创造了结构性成本优势。

出口加工区的长期税率结构

EPZ-registered manufacturers pay 0% corporate income tax for their first decade of operations and transition to a reduced 25% rate from year eleven onward. Plant, machinery and construction materials imported for EPZ infrastructure also clear customs duty-free, eliminating the standard import tariff and 16% VAT upfront. These concessions are administered under the Kenya Export Processing Zones Act and require pre-approval before land lease signing.

注册在出口加工区的制造商在运营的头十年缴纳0%企业所得税，并在第十一年起过渡至降低的25%税率。为出口加工区基础设施进口的厂房、机械和建筑材料也免关税清关，免除了标准进口关税和前期的16%增值税。这些优惠根据《肯尼亚出口加工区法》管理，并要求在签署土地租约前获得预先批准。

落地成本对比

| Cost Item 成本项 | Standard Import / Ordinary Firm 标准进口/普通企业 | Local Manufacturing / EPZ 本地制造/出口加工区 |

|---|---|---|

| Customs duty on capital machinery 资本机械关税 | 0%–25% | 0% |

| Value-added tax on equipment 设备增值税 | 16% | 0% (exempt 豁免) |

| Corporate income tax (Years 1–10) 企业所得税（第1-10年） | 30% | 0% |

| Corporate income tax (Year 11+) 企业所得税（第11年起） | 30% | 25% |

| EAC market access tariff 东非共同体市场准入关税 | 25% CET + 16% VAT | 0% |

企业该做什么

- Manufacturing investors should lodge an EPZ application with the Kenya Export Processing Zones Authority before committing to land leases; formal approval locks in the 10-year tax holiday and 0% duty on imported plant and machinery.

- Trading firms must secure EAC Rules of Origin certification through the Kenya Bureau of Standards, ensuring that goods substantially transformed in Kenya enter Uganda, Tanzania, Rwanda and Burundi at 0% duty rather than the 25% CET.

- Construction and engineering suppliers should pre-register on the Kenya National Treasury’s Supplier Portal, as Treasury circulars increasingly mandate domestic sourcing for public infrastructure projects.

- 制造业投资者应在签署土地租约前向肯尼亚出口加工区管理局提交EPZ申请；正式批准可锁定10年税收假期和进口厂房机械的0%关税。

- 贸易企业必须通过肯尼亚标准局取得东非共同体原产地认证，确保在肯尼亚实质性加工的货物以0%关税进入乌干达、坦桑尼亚、卢旺达和布隆迪，而非缴纳25%的共同对外关税。

- 建筑和工程供应商应在肯尼亚国家财政部的供应商门户网站上预先注册，因为财政部通告日益要求公共基础设施项目优先采购国内货源。

对企业出海的意义

第一步：委托当地律所核查产品HS编码，确认进口成品是否落入25% CET档位，同时核实生产所需原材料是否在0%进口设备免税清单内。第二步：在与园区运营方的谈判中，要求将10年免税期及后续25%优惠税率写入《投资促进协议》的正式法律附件，避免依赖口头承诺。第三步：投产前向肯尼亚标准局申请原产地预审，确保加工流程满足东非共同体实质性转化标准，从而永久锁定0%的区域关税资格。

First step: Engage local counsel to verify product HS codes, confirming whether imported finished goods fall under the 25% CET bracket and whether production inputs qualify for the 0% capital-machinery exemption. Second step: During site negotiations, require the 10-year tax holiday and subsequent 25% preferential rate to be written into the formal legal annex of an Investment Promotion Agreement, avoiding reliance on verbal commitments. Third step: Before production begins, apply to the Kenya Bureau of Standards for an origin pre-audit to ensure the manufacturing process meets EAC substantial-transformation criteria, permanently locking in 0% regional tariff eligibility.