肯尼亚向出口加工区俄罗斯制造商开放10年免税期

政策核心

President William Ruto used his October 2026 Moscow visit to pitch Kenya’s manufacturing and logistics sectors to Russian investors, offering statutory incentives already anchored in the Income Tax Act and the Export Processing Zones Act.

威廉·鲁托总统在2026年10月访俄期间向俄罗斯投资者推介肯尼亚的制造业与物流领域，所承诺的法定激励已明确写入《所得税法》和《出口加工区法》。

Under the EPZ regime, newly licensed manufacturing firms pay 0% corporate income tax for the first 10 years, after which the rate rises to 25% instead of the standard 30% applied to non-EPZ factories.

在出口加工区制度下，新获许可的制造企业前10年缴纳0%企业所得税，期满后税率升至25%，而非非出口加工区工厂适用的30%标准税率。

进口设备与资本抵扣对比

| Cost Item | Off-the-Shelf Import | EPZ Manufacturing Setup |

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

| Corporate Income Tax | 30% | 0% (Years 1-10) |

| Capital Machinery Import Duty | 0%-25% | 0% |

| First-Year Investment Deduction | 100% | 100% |

企业该做什么

- Industrial investors: File an EPZ application with the Kenya Export Processing Zones Authority before signing land leases; construction must start within 12 months of approval to keep the 10-year tax clock valid.

工业投资者：在签署土地租约前向肯尼亚出口加工区管理局提交申请；必须在获批后12个月内动工，以确保十年免税期有效启动。

- Trading houses: Incorporate a Nairobi-based holding company to access the East African Community customs union, using Mombasa port infrastructure for onward distribution into Uganda, Rwanda and South Sudan.

贸易企业：在内罗毕注册控股公司，通过蒙巴萨港口基础设施进入东非共同体关税同盟，完成对乌干达、卢旺达和南苏丹的二次分销。

- Heavy processors: Front-load capital expenditure on qualifying plant and machinery to claim the 100% investment deduction allowance under Section 16 of the Income Tax Act in the first fiscal year.

重工业企业：将符合条件的厂房与机械设备资本支出前置，以在首个财政年度依据《所得税法》第16条申请100%投资抵扣。

对企业出海的意义

第一步：对照肯尼亚出口加工区《优先活动清单》确认产品属于增值制造或组装类别，排除纯转口贸易；第二步：通过肯尼亚投资局单一窗口提交项目简介与环境初评，同步锁定蒙巴萨或基苏木周边工业地块；第三步：在2026年财政法年度审议前完成公司注册与税务编码，锁定现行抵扣参数。