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.
PARLIAMENT ROAD BRANCH
ACC NO: 011-3600-133-1600
SWIFT CODE: KCOOKNS
TEL: 020 214878/020 221369
KENYA COMMERCIAL BANK
ACC NO: 1102123803
SWIFT CODE KCBLKENX
TEL: 020 214878/020 221369
PayBill No: 884500
Account No: (Hotel/Restaurant Code)
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
Location and Contacts
NHIF Building, Car Park Tower 5th Floor,
P.O Box 46987-00100,
Tel: +254 020 2714900/1/2/6/7/9,
Mobile: +254 728 337499, +254 780 400113,
Fax +254 020 2714911,
Toll Free: 08002210915/08007722109
Email: [email protected]
Machakos Rd (Off Moi Avenue) Pereira Building
Next to Jubilee Building 3rd Floor,
P.O Box 99832-80100
Mobile: 0705 395320/ 0780 400115
WESTERN REGIONAL OFFICE
7th Floor Oginga Odinga Road
P.O Box 1406-40100
Mobile: +254 705 394916/ +254 780 400116
RIFT VALLEY REGIONAL OFFICE
AFC Building, Mezzanine Floor,
Kijabe off Kenyatta Avenue
P.O Box 2812 -20100
Mobile: +254 717 359988/ +254 780Â 400117
CENTRAL KENYA REGIONAL OFFICE
4th Floor Nyayo Road
P.O Box 348-10100
Mobile: +254 705 395118/ +254 780Â 400118