How is cryptocurrency taxed in Kenya?

Kenya applies a mixed crypto-tax regime — gains can be treated as capital gains or as income depending on how you hold and use the assets.

“Income accruing through the use of digital marketplaces, including the trading of cryptocurrencies and other digital assets, is taxable in Kenya in accordance with the provisions of the Income Tax Act and the Value Added Tax Act.”

This reflects guidance from Kenya Revenue Authority, as of 2023-06-30.

See the full Kenya crypto policy profile for legal status, VASP licensing, stablecoin rules and more — or compare Kenya with another country. New to the categories? Read how crypto is taxed, explained.

Data basis: Kenya Revenue Authority, as of 2023-06-30