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.


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.


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


The rate of Minimum Tax is 1% of the gross turnover of the company. What is the effective date for Minimum Tax? When is the due date for filing and paying Minimum Tax? The tax shall be paid in instalments and shall be due on the 20th day of each period ending on the 4th, 6th, 9th and 12th month of the year of income.