certified derived

{
  "input": {
    "type": "http",
    "method": "GET",
    "pathParams": {
      "series": "vat",
      "country": "ke"
    },
    "queryParams": {}
  },
  "output": {
    "type": "json",
    "example": {
      "unit": "percent",
      "notes": "16% continuously since 2021-01-01 (restored from the temporary 14% COVID rate). The separate 8% petroleum band was deleted by the Finance Act 2023 (2023-07-01). Finance Acts 2025 …",
      "stale": false,
      "value": 16,
      "series": "vat",
      "source": {
        "url": "https://www.kra.go.ke/individual/filing-paying/types-of-taxes/value-added-tax",
        "name": "Kenya Revenue Authority — Value Added Tax (VAT)"
      },
      "country": "KE",
      "vat_bands": [
        {
          "band": "zero",
          "rate": 0,
          "label": "Zero-rated supply",
          "notes": "NOT EXHAUSTIVE - Parts A and B are itemised lists; operative words and representative items only, and several Part A items are struck out in the consolidation. Per s.7(1) a zero-r…",
          "source": {
            "url": "https://new.kenyalaw.org/akn/ke/act/2013/35/eng@2024-12-27",
            "name": "Value Added Tax Act No. 35 of 2013, s.5(2)(a) and s.7 read with the Second Schedule (Parts A and B)"
          },
          "applies_to": "VAT Act s.5(2)(a) sets the rate for a zero-rated supply at \"zero per cent\"; s.7(2) provides that a supply or importation \"shall be zero-rated under this section if the goods or se…"
        }
      ],
      "confidence": "primary",
      "disclaimer": "Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use.",
      "effective_from": "2021-01-01",
      "last_confirmed": "2026-09-13",
      "last_confirmed_by": "provenance-byte-identity"
    }
  }
}