n Kenya, the year of manufacture/first registration directly affects the amount of import duty because KRA applies a depreciation rate based on the vehicle’s age.

Older vehicles attract higher depreciation, which lowers the customs value used to calculate taxes.

For example, the current depreciation schedule is approximately:

1–2 years old: 20% depreciation

2–3 years old: 30%

3–4 years old: 40%

4–5 years old: 50%

5–6 years old: 55%

6–7 years old: 60%

7–8 years old: 65% (maximum allowed)

This means a 7- or 8-year-old car will generally attract less duty than a 2- or 3-year-old car because its taxable value is lower after depreciation.

However, Kenya’s import rules only allow vehicles that are less than 8 years old from the year of first registration, so vehicles older than that cannot be imported.

Simple example:

2024 model car → Lower depreciation → Higher duty.

2019 model car → Higher depreciation → Lower duty.

2018 model car (if still within the 8-year rule) → Even higher depreciation → Lower duty.

At Clyde Motors, we guide you through every option—Japanese, European, and emerging Chinese brands—so you make the right decision based on your needs, not trends.

📞 Call Clyde Motors: 0115 635 621

🌐 Visit: www.clydemotors.co.ke

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