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Tax Gap of Heated Tobacco Products in Kenya
Until recently, heated tobacco was not included in the Kenya tax code. The revised Edition of the Excise Duty Act (2021) amended the tax system to include heated tobacco products (effective July 1st, 2021). Since July 1st, 2022, the tax is KES 1,500 per kg.
Prior to 2016, Kenya employed a tiered specific tax system for cigarettes with four tiers dependent on price. The tax system was simplified Under the Excise Duty Act of 2015 such that effective January 2016, cigarettes have been taxed at the same rate regardless of price. The tax differs for cigarettes with or without filter. Since July 1st, 2022, cigarettes with filters are taxed at KES 3,825.99 per 1000 cigarettes and unfiltered cigarettes are taxed at KES 2,752.97 per 1000 cigarettes.
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Last updated Sept. 1, 2023