Kenya | Fringe Benefit Tax and Low Interest Benefit 2025

Kenya | Fringe Benefit Tax and Low Interest Benefit 2025

The Commissioner for Domestic Taxes has issued a new Public Notice regarding Fringe Benefit Tax and Low Interest Benefits. 
 
Fringe Benefit Tax
For the purposes of Section 12B of the Income Tax Act, the Market Interest Rate is 8%.  This rate shall be applicable for the months of July, August and September 2025.
 
Low Interest Benefit
For purposes of section 5(2A) of the Income Tax Act, the prescribed rate of interest is 9%. This rate is applicable for the months of July, August, September, October, November and December 2025.