How To Pay Tourism Catering Levy in Kenya

This is a simple guide on how to pay the Tourism catering levy in Kenya as of 2020. This is a charge at the rate of 2% on the gross sales derived from the sale of accommodation, food, drinks and all other services offered in scheduled establishments. This Levy is payable to the Tourism Fund by the 10th day of the following subsequent month of sale.

Who Qualifies to pay the Catering Levy in Kenya? 

Charging a minimum of Ksh. 250 per person / per night, including the provision of breakfast meal or any other services.

Making minimum gross sales of Ksh. 3 Million per annum or an average of Ksh. 250,000 for the first three (3) trading months, in case of new establishments.

You can visit any Tourism Fund to be guided in the registration process. Registration is free of charge.

How the 2% tourism catering levy is calculated. 

As said earlier,  the levy is payable by the 10th day of the following subsequent month of sale. The levy can be paid to the following Tourism Fund accounts. 


  • Levy payments received after the 10th day of the following month are subject to an instant penalty of Kshs. 5,000.00.
  • An additional penalty of 3% of the amount of the levy due of each month or part thereof during which the amount due remains unpaid.


  • Failure to pay the levy is a criminal offence punishable in a court of law and liable to a fine not exceeding Kshs 20,000 or imprisonment for a period not exceeding 6 months or both.
  • Any due amount not paid by the 10th day following month is a civil debt recoverable by the Trustee through courts or appointed agents.

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The levy collected is used :

  • To finance the development of tourism products and services
  • To finance the marketing of Kenya as a tourist destination through the Tourism Board
  • To finance the activities of the Protection Service
  • To finance the tourism research, tourism intelligence and the national tourism information management system
  • To finance the activities of the Tourism Sector Safety, Communication and Crisis Management Centre
  • To finance training and capacity development activities of the College and of such other tourism hospitality training institutions as may be established under this Act
  • To mobilize resources to support tourism-related activities

Tourism Fund Branches in Kenya 

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