Kenya Import Duty by Car Model: Toyota, Mazda, Subaru, and More (2026)

Why Model Matters More Than Price

KRA calculates import duty on a figure called the CRSP — Current Retail Selling Price. This is KRA's own valuation of what the vehicle was worth when new, then reduced by an annual depreciation factor. The depreciation runs at 3% per year but floors out at 30% — meaning a 12-year-old car still gets treated as if it were worth 70% of its original CRSP, regardless of what you actually paid for it.

The practical consequence: two cars with identical purchase prices can have dramatically different tax bills if their KRA CRSP values differ. A Toyota Harrier and a Toyota Axio might both sell for KES 900,000 at a Nairobi yard, but the Harrier carries a CRSP several times higher than the Axio. The Harrier's duty bill will be correspondingly larger — sometimes larger than the purchase price of the Axio.

This is the number your clearing agent should always quote you first, before anything else.

How the Tax Stack Works

Five KRA charges apply to every import. They calculate in sequence:

1. Customs value = CRSP × depreciation factor (3% per year, minimum 30%)
2. Import duty = 25% of customs value
3. Excise duty = 20% of (customs value + import duty) for engines up to 1,500cc petrol; 25% for 1,501–3,000cc petrol or diesel; 35% for over 3,000cc petrol
4. VAT = 16% of (customs value + import duty + excise duty)
5. IDF + RDL = 3.5% + 2% of customs value (IDF minimum KES 5,000)

For most passenger cars imported to Kenya, the combined KRA tax burden sits between 55% and 80%+ of the customs value. On higher-value vehicles, total taxes regularly exceed the purchase price you paid in Japan or UAE.

Estimated 2026 Duty by Model

The figures below use approximate CRSP values for the stated model year and standard engine variant. These are estimates — KRA updates CRSP values periodically, and different engine sizes or trim levels within the same model name can have different CRSP figures. Use these as planning numbers, not final costs. For the exact figure, use the calculator or ask your clearing agent to pull the official KRA iCMS value before you commit to a purchase.

Customs value = CRSP × (1 − 3% × years since manufacture), floored at 70% of CRSP. Duty estimates cover import duty + excise duty + VAT + IDF + RDL. Exact figures depend on current KRA CRSP tables and engine variant.

Reading the Table: What the Numbers Mean in Practice

Take the Toyota Axio at the top. A 2015 model with a 1,500cc engine has an approximate CRSP of KES 1,800,000. By 2026 that car is 11 years old, so depreciation is 11 × 3% = 33%. But 33% is greater than 30%, so KRA uses 33%: the customs value is KES 1,800,000 × 67% = KES 1,206,000. The total duty bill lands around KES 850,000–900,000.

If you import that Axio from Japan for, say, KES 480,000 (the typical auction price for a clean 2015 example), your costs look like this: purchase price KES 480,000 + shipping KES 110,000 + duty KES 875,000 + port clearing KES 55,000 + registration KES 8,000 = roughly KES 1,528,000 to your gate. Compare that to buying the same car locally at KES 1,200,000–1,400,000 and the math on importing starts to look less compelling — unless you have access to a specific variant that isn't available locally.

Now look at the Land Cruiser Prado 150 at the bottom of the table. A 2015 2,700cc petrol example has a CRSP around KES 7,500,000. After 11 years at 3% per year (33%), customs value is KES 5,025,000. Duty on that comes to KES 3,500,000–3,800,000. A Prado import is a significant undertaking — the taxes alone exceed what many Kenyans earn in two or three years.

Why Two Cars with the Same Name Have Different Bills

The model name on a listing does not tell you the CRSP. Several factors within the same model can push the CRSP — and therefore the duty — up or down significantly.

Engine size

The Toyota Harrier comes in a 2,000cc petrol, a 2,500cc petrol, and a 2,500cc hybrid variant. The hybrid carries a different CRSP from the petrol. The 2,500cc petrol and hybrid also attract a 25% excise rate compared to 20% for the 2,000cc. The difference in total duty between a 2,000cc and a 2,500cc Harrier can be KES 300,000–500,000 on the same model year.

4WD vs 2WD

Where the same model is available in both configurations, the 4WD variant typically carries a higher CRSP than the 2WD. A Subaru Forester AWD and a hypothetical Forester 2WD (not a real variant, but the principle applies to models like the RAV4 where both exist) would have different CRSP values and different duty outcomes.

Year of manufacture

Each additional year of age adds 3% depreciation, which reduces the customs value and the associated duty. A 2015 model will attract slightly less duty than a 2016 of the same make and engine — even though the 2016 is actually the newer car. The 2016 has only 10 years of depreciation (30%) rather than 11 (33%). The floor kicks in at 30%, so cars older than 10 years all end up at the same 70% of CRSP and the duty difference disappears.

This is why 2014 and older models often have similar duty bills regardless of whether they are 12 or 15 years old — they've all hit the 70% floor. The duty spread between years is most meaningful for cars between 2 and 10 years old.

The Other Costs: What to Budget Beyond Duty

KRA duty is the largest single cost but not the only one. These additional charges are typical for a standard import from Japan in 2026.

For a typical saloon import from Japan, budget an additional KES 180,000–350,000 on top of the KRA duty figure to cover freight, clearing, registration, and first-year insurance. For larger SUVs — Prado, Harrier, CX-5 — the non-duty costs edge higher due to larger vehicle dimensions and higher insurance premiums on a more expensive car.

Where These Numbers Can Mislead You

The estimates in the table above are useful starting points. They are not quotes. Three things commonly cause the real bill to differ from an estimate:

KRA updates CRSP values. The Current Retail Selling Price table is not static. KRA revises it, and a model that had one CRSP value last year may have a different one this year. Always use the official KRA iCMS portal or our calculator — which pulls current data — rather than figures from a friend who imported the same car two years ago.

Variant matters within a model name. "Toyota Harrier" is not one car. There are multiple engine sizes, fuel types, and trim levels, each with its own CRSP. "I'm importing a Harrier" is not enough information to give an accurate duty figure. You need: make, model, year of manufacture, engine displacement in cc, and fuel type (petrol / diesel / hybrid / electric).

Your clearing agent's quote may exclude items. Some agents quote "clearing fees" that do not include port storage, SGS inspection, or road transport. Ask for a full itemised estimate in writing before you wire money to Japan. A clearing agent who cannot produce an itemised quote is a clearing agent to avoid.

The Landed Cost Reality Check

For most popular models, the total landed cost — purchase price plus all taxes and fees to your gate in Nairobi — typically runs 1.8 to 2.5 times the auction purchase price for cars in the KES 500,000–1,500,000 purchase range. For more expensive imports, the multiplier is closer to 1.5–2.0 because the fixed non-duty costs are proportionally smaller.

What this means practically: if you see a Toyota Fielder on BE FORWARD for JPY 350,000 (roughly KES 295,000) and think you are getting a bargain, you are not wrong that the car is cheap. But by the time it sits in your driveway, you have spent close to KES 1,300,000. A locally registered equivalent sitting at a yard for KES 1,100,000–1,250,000 may actually be the better deal once you factor in the certainty of knowing exactly what you are buying and avoiding the logistical complexity of the import process.

Importing makes most sense when: (a) you want a specific variant not available in the local market, (b) you have a trusted agent who has done this before and can handle the process reliably, or (c) you are buying at the higher end where the selection of clean low-mileage examples is better from Japan than what is sitting in local yards.

Check the Number Before You Commit

The most important step in any car import is running the duty calculation before you agree to buy. Not after. Not while the car is on the water. Before you wire a deposit.

KRA's CRSP figure for your exact model, year, and engine size determines your tax bill. That number can vary by KES 300,000–500,000 between variants of the same model. Getting it wrong — or not getting it at all — is the most common and most avoidable mistake Kenyan car importers make.