Special Economic Zone

The Special Economic Zones (SEZ) in Kenya will be under the Special Economic Zone Act 2015 and will be controlled SEZ Authority as stipulated in the Act. According to the Act, all licensed special economic zone enterprises, special economic developers and operators are to acquire more benefits in terms of exemption from the following:

  • All taxes and duties payable under the Excise Duty Act, the Income Tax Act, East African Community Customs management Act and the Value Added Tax Act, on all special economic zone transactions.
  • Stamp duty on the execution of any instrument relating to the business activities of special economic zone enterprises, developers and operators.
  • The provisions of the Foreign Investments and Protection Act relating to certificate for approved enterprise.
  • The provisions of the Statistics Act
  • The payment of advertisement fees and business service permit fees levied the respective County Governments’ finance Acts
  • General liquor license and hotel liquor license under the Alcoholic Drinks Control Act, 2010
  • Manufacturing license under the Tea Act

  • License to trade in unwrought precious metals under the Trading in unwrought Precious Metals Act

Precious Metals Act

Act One

Filming license under the Films and Stages Plays Act

Act Two

Rent or tenancy controls under the Landlord and Tenant (Shops, Hotels and Catering establishments) Act

Act Three

Any other exemption as may be granted under this Act in consultation with the Cabinet Secretary for that matter, notice in the Gazette.