Crypto Tax in Kenya

A structured summary of how individual crypto taxation works in Kenya — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Kenya

General Information

Default Framework

IFRS

Crypto Classification

Intangible Asset, Inventory

Tax Year

Calendar Year (M12)

Functional Currency

KES

FX Source (Reporting)

CBK_KE

FX Source (Tax)

KRA

Transaction Rate

Daily Spot

Hyperinflationary

✗ No

Individual Tax — Regime

Tax Regime

Special Regime

3% Digital Asset Tax (DAT) on transfer value

Tax Rate

3% of transaction value (not on gains). Final tax.

Individual Tax — Cost Basis

Measurement Basis

TRANSACTION VALUE

Cost Method

N/A

Method Electable

✗ No

Permitted Methods

—

Country Override

DIGITAL ASSET TAX

Individual Tax — Exemptions

CGT Exempt

✗ No

Holding Period

—

HP Benefit

—

Annual Exemption

—

Threshold Exemption

—

Individual Tax — Anti-Avoidance

Wash Sale

✗ Off

Same-Day Rule

✗ No

Superficial Loss

✗ No

Loss Restriction

Unrestricted

Loss Carryforward

Unlimited

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Is crypto taxed for individuals in Kenya?

Kenya applies a Special Regime treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Kenya use?

See the cost-basis section above for the default method and the alternatives Kenya permits for individuals.

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