Kenya | Fringe Benefit Tax market interest rate 2026

Kenya | Fringe Benefit Tax market interest rate 2026

Kenya Revenue Authority Public Notice (Public Notices 22/01/2026) on fringe benefit tax and low interest benefit was issued on 22 January 2026, with key rates effective in January–March 2026 and January–June 2026.

What is changing

Market interest rate for Fringe Benefit Tax
• For the purposes of Section 12B of the Income Tax Act, the Market Interest Rate is 8 %.
• This rate applies for the three months of January, February and March 2026.
Low interest benefit prescribed rate
• For the purposes of Section 5(2A) of the Income Tax Act, the prescribed rate of interest is 8 %.
• This rate applies for the six months of January, February, March, April, May and June 2026.

Official source

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