Gold Export Tax in Kenya | Rates, Procedures & KRA Rules

Gold Export Tax in Kenya, Kenya’s gold industry is booming, and all gold exporters must comply with the gold export tax regulations to trade legally. Exporters are required to pay a 5% tax on the total value of gold shipments, along with other levies and permit fees.

The Kenya Revenue Authority (KRA) oversees tax collection, requiring digital declarations, certified assay reports, and valid export permits. Understanding these rules is essential for miners, traders, and investors to avoid penalties, reduce export costs legally, and ensure smooth clearance of gold shipments from Kenya.

Gold Export Tax in Kenya

Gold Export Tax Rate in Kenya

Kenya’s gold export tax structure is designed to regulate the mineral trade, ensure government revenue, and promote fair benefit-sharing among mining communities and investors. Below is a detailed explanation of the current gold export tax rate, government levies, and recent regulatory changes that shape the gold export landscape.

Gold Export Tax Percentage

The gold export tax rate in Kenya is 5% of the gross value of exported gold.
This applies to both refined gold bars and unrefined (raw) gold shipments.
However, exporters dealing in locally refined gold that meets international purity standards may qualify for a rebate or reduced rate (around 3–4%), encouraging domestic value addition before export.
Artisanal and small-scale miners (ASMs) operating through licensed cooperatives may pay a slightly reduced effective tax rate of 2.5–3%, depending on their compliance and certification.

Government Levies and Fees on Gold Exports

In addition to the export tax, gold exporters in Kenya are subject to several government-imposed levies and administrative charges. These fees ensure that the state, local governments, and regulatory bodies benefit from mineral resources.

Levy/Charge	Rate or Amount	Responsible Authority	Purpose/Remarks
Export Duty (Gold Export Tax)	5% of gross export value	Kenya Revenue Authority (KRA)	Main government tax on gold exports
Royalty on Gold	6% of market value at mine gate	Ministry of Mining	Paid before export clearance
Assay & Valuation Fee	0.25% of shipment value	Mines & Geology Department	Covers testing and purity verification
Export License Renewal	KES 20,000–50,000 per year	State Department for Mining	Annual export permit
Environmental Levy	1% (for large-scale operations)	NEMA	Supports environmental restoration programs

These levies collectively make up the total export cost and ensure fair distribution of mining benefits among government institutions and host communities.

Recent Changes and Policy Updates (2024–2025)

Kenya has recently made several policy updates to strengthen transparency, streamline export procedures, and encourage local refining. Below are the key developments:

a. Increased Royalty Rate:
In 2024, the government revised the gold royalty from 5% to 6% to boost national mining revenue and align with the Africa Mining Vision (AMV) standards.
b. Digital Export Tracking System:
Starting in early 2025, Kenya introduced a digital export monitoring system that integrates with KRA and customs. This ensures real-time tracking of gold exports, automatic tax deductions, and improved traceability.
c. Incentives for Local Refining:
Gold refineries registered in Kenya, such as those in Nairobi and Kakamega, benefit from reduced export tax rates or tax rebates. This policy aims to support local beneficiation and job creation.
d. Tightened Compliance & Anti-Smuggling Measures:
Due to rising illicit trade, the government has tightened customs inspection and mandated a certificate of origin and purity documentation for every gold export consignment.

Note. In Kenya’s gold export tax rate remains 5%, complemented by a 6% royalty and several supporting levies. The introduction of digital export monitoring and refinery-based incentives marks a major step toward formalizing the gold trade, curbing smuggling, and increasing government revenue while keeping Kenya attractive to both local and international gold exporters.

How Gold Export Tax Is Calculated in Kenya

Kenya’s gold export taxation system is structured to ensure fair revenue collection while maintaining competitiveness in the international gold trade. Understanding how the gold export tax is calculated helps exporters, investors, and traders plan their operations efficiently and stay compliant with the Kenya Revenue Authority (KRA) and the Ministry of Mining regulations.

Below is a breakdown of how the gold export tax is calculated in Kenya, covering price per kilogram, the export value formula, and customs valuation procedures.

Gold Price per Kilogram

Gold export taxes in Kenya are based on the international spot price of gold, converted into Kenyan Shillings (KES) using the prevailing exchange rate at the time of export.

Gold Purity	Approx. Global Price (USD/kg)	Average Local Value (KES/kg) (at 1 USD ≈ 155 KES)
24K (99.9%)	$71,000 – $72,000	KES 11.0 – 11.2 million
22K (91.7%)	$65,000 – $66,000	KES 10.0 – 10.2 million
18K (75%)	$52,000 – $53,000	KES 8.0 – 8.2 million

Note: The exact export tax amount depends on the assayed value (purity and weight confirmed by the Mines & Geology Department).

Gold Export Value Formula

The export tax is calculated based on the total export value (TEV) of the gold consignment.
Here’s the formula used in Kenya:
{Export Tax Payable} = ({Weight of Gold in kg}) × ({Market Price per kg}) × ({Export Tax Rate})

Weight of Gold (kg): The total physical weight of the gold being exported.
Market Price per kg: Determined using the London Bullion Market Association (LBMA) spot rate or local assay value.
Export Tax Rate: Currently, 5% of the total export value.

Example Calculation

Let’s assume a Kenyan exporter ships 1 kilogram of 24K gold:

Market Price per kg: USD 71,500
Export Tax Rate: 5%
Exchange Rate: 1 USD = 155 KES

Step 1: Calculate Export Value

71,500 × 155 = 11,082,500 {KES}

Step 2: Apply Export Tax Rate

11,082,500 × 0.05 = 554,125 {KES}

Total Export Tax Payable = KES 554,125 for every kilogram of 24K gold exported.

Customs Valuation Process

Before gold is cleared for export, it undergoes valuation and verification by Kenyan authorities to determine the official taxable value.

Process Step	Authority Involved	Purpose
Assay & Testing	Mines & Geology Department	Confirms purity (karats) and weight
Valuation Certificate	Ministry of Mining	Establishes the official market value
Export Documentation	KRA Customs & Central Bank of Kenya (for forex compliance)	Ensures correct taxation and legal export
Customs Declaration (Form C17B)	Kenya Revenue Authority	Used to calculate 5% export duty
Final Clearance & Payment	KRA Single Window System	Confirms payment before release

Once all procedures are complete and taxes are paid, the exporter receives a Customs Export Release Order (CERO) to authorize shipment abroad.

Key Points to Remember

Export tax rate: 5% of total export value.
Royalties: Separate from export tax, 6% of the mine gate value (paid earlier).
Exchange rate: Determined by the Central Bank of Kenya on the export date.
Purity & weight: Must be certified by the Mines & Geology Department.
Digital tracking: All export tax payments are logged under KRA’s new digital export monitoring system to reduce under-declaration and smuggling.

Kenya Revenue Authority (KRA) Gold Export Regulations

The Kenya Revenue Authority (KRA) oversees all gold export activities to ensure compliance with national mining, taxation, and customs laws. KRA regulations emphasize tax transparency, digital declarations, and traceability of gold exports to curb smuggling and ensure fair revenue collection.

Tax Payment Procedures

KRA requires all gold exporters to pay the applicable export tax and duties before shipment approval.
Here’s how the tax payment process works:

Export Tax Rate: 5% of the total export value (based on purity, weight, and global gold price).
Payment Platform: Payments are made through KRA’s iTax system or the KenTrade Single Window System, which connects exporters, customs, and the Ministry of Mining.
Currency Conversion: Export values are calculated in Kenyan Shillings (KES) using the Central Bank of Kenya (CBK) exchange rate of the day.
Payment Confirmation: A Payment Reference Number (PRN) and receipt must be attached to the export declaration for customs clearance.

Example:
If an exporter ships 1 kg of 24K gold valued at USD 71,000 (KES 11,005,000), the tax payable is:
5% × 11,005,000 = KES 550,250

Key Documents Required:

Assay Certificate (from Mines & Geology Department)
Export Permit
Commercial Invoice
Proof of Tax Payment (PRN & Receipt)

Online Declarations

All gold exports in Kenya must be declared digitally through the KRA Integrated Customs Management System (iCMS) to enhance transparency and prevent under-declaration.

Process Overview:

Log in to the KRA iCMS Portal → https://icms.kra.go.ke
Fill out the Customs Export Declaration Form (C17B).
Enter shipment details: weight, purity, value, exporter details, and destination country.
Attach supporting documents (Assay Report, Export License, Invoice, and Proof of Payment).
Submit for KRA verification and valuation.
Await electronic confirmation and Customs Export Release Order (CERO).

System Benefits:

Automated tax computation (5% of declared value).
Real-time linkage with CBK exchange rates.
Reduced paperwork and manual processing.
Enhanced traceability and anti-fraud monitoring.

Tip: Declarations must be submitted at least 48 hours before shipment for customs inspection and clearance.

Compliance Requirements

KRA enforces strict compliance standards to regulate gold exports, protect Kenya’s mineral resources, and align with anti–money laundering (AML) frameworks.

Compliance Area	Requirement	Regulatory Body
Licensing	Exporters must hold valid Gold Dealer License and Export Permit from the Ministry of Mining.	Ministry of Mining
Valuation	Gold must be tested and valued by the Mines & Geology Department before export.	Mines & Geology
Documentation	Each shipment must include a Certificate of Origin, Assay Report, and Customs Declaration (C17B).	KRA Customs
Traceability	Exporters must provide clear documentation of gold sources (mine or dealer) to prevent smuggling.	KRA & KEBS
Digital Tracking (2025)	Gold exports are now tracked through the Digital Export Monitoring Program, linking KRA, CBK, and customs.	KRA & CBK

Non-Compliance Penalties:

Suspension or cancellation of the export license.
Seizure of gold shipments.
Fines up to KES 2 million or prosecution under the Mining Act, 2016, and the East African Community Customs Management Act (EACCMA)

Gold Export Tax in Kenya

Step-by-Step Process: How to Declare and Pay Gold Export Tax in Kenya

Step 1: Obtain a Gold Export License

Apply through the Ministry of Mining.
Required for both companies and individual exporters.
Documents typically include:
- Business registration certificate
- KRA PIN
- Mining permit (if sourcing locally)
- Identification documents

Step 2: Register with Kenya Revenue Authority (KRA)

Ensure your business is iTax compliant.
Register for export tax obligations if not already done.
KRA registration enables electronic filing and payment of taxes.

Step 3: Weigh and Certify Gold

Gold must be weighed at a government-certified assayer or refinery.
Certification documents include:
- Purity of the gold (24K, 22K, etc.)
- Weight in grams or kilograms
- Assayer’s official stamp/signature

Step 4: Prepare Export Documentation

Required documents for customs and tax purposes include:

Export license from Ministry of Mining
KRA tax compliance certificate
Assayer certificate or refinery receipt
Commercial invoice (if selling to international buyers)
Export declaration form (CDF-Form or KRA e-portal submission)

Step 5: File Export Declaration with KRA & Customs

Submit export declaration electronically via KRA iTax.
Declare:
- Quantity of gold
- Purity
- Export value
Customs will verify documents and may conduct physical inspection.

Step 6: Calculate Gold Export Tax

Gold export tax is usually a percentage of the gold’s declared export value.
Confirm the latest tax rate from KRA or Ministry of Mining.
Example: If tax rate = 3%, for 10kg of gold valued at USD 650,000:
Tax = 650,000 × 0.03 = USD 19,500

Step 7: Pay Export Tax

Payment is made via KRA iTax or authorized bank channels.
Retain official payment receipt for customs clearance.

Step 8: Customs Clearance

Submit proof of tax payment and all export documents to Kenya Customs.
Customs officers will:
- Verify documents
- Inspect shipment (if required)
- Stamp export clearance

Step 9: Export the Gold

Once customs clearance is granted, gold can be shipped internationally.
Ensure shipment is insured and properly documented.

Step 10: Maintain Records

Keep all receipts, permits, and declarations for at least 5 years (KRA audit requirement).
Helps in compliance, audits, and future export applications.

Gold Export Permits and Licensing Requirements in Kenya

Exporting gold from Kenya requires strict compliance with government regulations overseen by the Ministry of Mining, Blue Economy & Petroleum, and the Kenya Revenue Authority (KRA).
These rules ensure transparency, fair taxation, and traceability of Kenya’s mineral resources. Below is a breakdown of the licensing and permit requirements, including the key documents required for legal gold export?

Ministry of Mining License

The Ministry of Mining is the primary authority responsible for issuing gold export and dealer licenses. Every exporter must obtain the appropriate authorization before engaging in gold trade or export activities.

Types of Licenses:

License Type	Purpose	Validity	Issuing Authority
Gold Dealer’s License	Authorizes individuals or companies to buy, sell, and trade gold locally or for export.	1 year (renewable)	State Department for Mining
Mineral Export License	Grants permission to export gold out of Kenya to approved international destinations.	Valid per export consignment	Ministry of Mining
Prospecting or Mining License	Required if the exporter is also involved in gold mining or production.	3–5 years	Mineral Rights Board (MRB)

Eligibility Requirements:

Must be a registered Kenyan company or licensed dealer.
Provide proof of financial capacity and clean tax record.
Comply with Anti–Money Laundering (AML) and Know Your Customer (KYC)
Maintain traceability documents showing the source of gold (mine or supplier).

Processing Time:
Typically 7–14 working days, depending on due diligence and background verification.

Export Permits

After obtaining a dealer’s license, exporters must apply for an Export Permit for every gold shipment. This permit authorizes the legal exportation of the gold consignment after valuation and tax clearance.

Export Permit Process:

Application Submission: Apply through the Ministry of Mining Export Office or the Ken Trade Single Window System.
Attach Required Documents:
- Gold Dealer License
- Assay Certificate (confirming purity & weight)
- Commercial Invoice
- Tax Payment Proof (KRA receipt for 5% export duty)
Inspection & Valuation:
The Mines & Geology Department conducts testing, issues an Assay Report, and verifies the gold’s market value.
Approval & Permit Issuance:
Once verified, the Ministry issues an Export Permit Number (linked to KRA’s customs system).
Customs Clearance:
KRA verifies documents, collects taxes, and issues the Customs Export Release Order (CERO) before shipment.

Permit Fee:

KES 20,000–50,000 depending on shipment size and destination.
Valid for a single export transaction

Documentation Requirements

Every gold export consignment must be accompanied by complete documentation to satisfy KRA, customs, and international trading standards. Missing or inconsistent documents may lead to shipment delays or seizure.

Required Document	Purpose/Description	Issuing Authority
Gold Dealer License	Legal authorization to trade or export gold.	Ministry of Mining
Export Permit	Allows export of a specific gold shipment.	Ministry of Mining
Assay & Valuation Certificate	Confirms purity (Karat) and value of gold.	Mines & Geology Department
Commercial Invoice	Details weight, purity, price, and buyer/exporter info.	Exporter
Certificate of Origin	Proves gold is sourced legally within Kenya.	Ministry of Mining / KRA
Tax Payment Receipt (PRN)	Proof of payment of export duty (5%).	KRA
Customs Export Declaration (Form C17B)	Official customs declaration for exports.	KRA Customs
AML/KYC Documents	Identity verification and anti-smuggling compliance.	Exporter/Financial Institution

Summary of Key Gold Export Licensing Steps

Step	Action	Responsible Body	Purpose
1	Apply for Gold Dealer License	Ministry of Mining	Authorize trading/export activities
2	Obtain Assay Certificate	Mines & Geology Dept.	Confirm purity & weight
3	Apply for Export Permit	Ministry of Mining	Approve export shipment
4	Declare Export Online	KRA iCMS / KenTrade	Register shipment and pay taxes
5	Pay 5% Export Tax	KRA	Fulfill export duty requirement
6	Obtain Customs Release (CERO)	KRA Customs	Final export clearance

Compliance and Legal Notes

Exporters must renew licenses annually.
Gold must be traceable to legal mining operations (no smuggled or conflict gold).
Violations of export regulations can result in:
- License cancellation
- Shipment seizure
- Fines or imprisonment under the Mining Act, 2016, and EACCMA.

Note. To legally export gold from Kenya, traders must hold a valid Ministry of Mining license, obtain an export permit for each shipment, and complete all required KRA customs documentation.
Compliance with these procedures ensures smooth export approval, builds investor credibility, and supports Kenya’s mission to formalize its growing gold trade.

Common Challenges in Paying Gold Export Tax in Kenya

Despite Kenya’s push toward digitalization and transparency in the gold trade, many exporters still face several administrative, financial, and regulatory challenges when paying the gold export tax. Understanding these challenges helps traders prepare better and avoid costly delays or penalties.

Complex Valuation and Pricing Procedures

Issue: Determining the correct export value of gold is often complicated due to frequent fluctuations in global prices and exchange rates.
Impact: Under-valuation or over-valuation can lead to tax miscalculations, penalties, or export rejections.
Example: The Kenya Revenue Authority (KRA) requires exporters to base valuation on the London Bullion Market Association (LBMA) spot rate, converted using the Central Bank of Kenya (CBK) rate at the time of export, which changes daily.
Result: Many exporters find it difficult to synchronize valuation data with KRA’s system, leading to discrepancies during customs audits.

Delays in Tax Payment Verification

Issue: Although tax payments are made digitally through the KRA iTax or KenTrade Single Window, system delays often occur in reflecting payments or generating the Payment Reference Number (PRN).
Impact: Exports cannot be cleared by customs without proof of tax payment, resulting in shipment delays and storage costs at the airport or border points.
Cause: Server congestion or mismatched banking integrations between KRA, CBK, and commercial banks.

Limited Awareness of Updated Tax Regulations

Issue: Many small-scale or first-time exporters are unaware of the latest 5% export tax policy, 6% royalty fee, and new digital compliance requirements introduced in 2024–2025.
Impact: Lack of understanding leads to non-compliance, delayed payments, or rejection of export declarations.
Example: Some exporters still submit manual forms or outdated payment methods instead of using the KRA iCMS portal.

Incomplete or Inconsistent Documentation

Issue: KRA requires accurate alignment between the Assay Certificate, Invoice, Export Permit, and Customs Declaration (C17B).
Impact: Even a small discrepancy in declared gold weight, purity, or value may trigger an audit, suspension, or re-assessment.
Common Mistakes:
- Declaring a lower purity than indicated on the assay report.
- Missing or mismatched exporter license details.
- Uploading incomplete documents in iCMS.

Exchange Rate Fluctuations

Issue: Export tax is calculated in Kenyan Shillings (KES), but gold is valued in US Dollars (USD).
Impact: Sudden currency fluctuations between payment and clearance dates can alter the tax payable, especially when large sums are involved.
Example: A 1% change in exchange rate can shift tax liability by tens of thousands of shillings per kilogram.

System Integration and Digital Access Issues

Issue: Rural or small-scale exporters may lack stable internet connectivity or access to KRA’s digital tax payment and declaration systems.
Impact: They rely on intermediaries or brokers, increasing transaction costs and risks of fraud or misinformation.
Example: Some licensed dealers in Western Kenya (e.g., Kakamega and Busia) struggle to submit online tax forms within the 48-hour customs deadline.

High Upfront Costs and Cash Flow Strain

Issue: The 5% export duty and 6% royalty must be paid before shipment, which can strain liquidity, especially for small traders.
Impact: Exporters face challenges balancing operating capital with mandatory government fees.
Example: Exporting 10 kg of gold valued at KES 110 million requires an upfront tax payment of KES 5.5 million, not including royalties or permit fees.

Frequent Policy Adjustments

Issue: Kenya’s mining sector is undergoing regulatory reforms under the Mining (Amendment) Bill 2024, leading to frequent changes in tax rates, documentation procedures, and compliance audits.
Impact: Exporters must constantly monitor updates to remain compliant, which can be difficult for smaller firms.
Result: Delays or disputes during export clearance due to outdated practices or a misunderstanding of new laws.

Limited Coordination Between Agencies

Issue: Multiple government bodies, KRA, Ministry of Mining, Mines & Geology, and NEMA are involved in export approvals.
Impact: Poor inter-agency coordination can result in duplicate verification processes, bureaucratic bottlenecks, or lost documentation.
Solution: The new Digital Export Monitoring Program (2025) aims to unify these systems for faster processing.

Corruption and Informal Brokerage

Issue: Some exporters face requests for unofficial payments or rely on unlicensed middlemen to speed up approvals.
Impact: This not only increases costs but also risks non-compliance penalties and damage to the exporter’s legal standing.
Government Response: Kenya has increased oversight through digital traceability systems, reducing human interaction during clearance.

How to Minimize Gold Export Costs Legally in Kenya

Exporting gold from Kenya can be highly profitable, but without proper planning, exporters often face high taxes, compliance fees, and unnecessary administrative costs. Fortunately, several legal strategies can help you reduce gold export expenses while staying compliant with the Kenya Revenue Authority (KRA) and Ministry of Mining regulations.

Use Accurate Gold Valuation and Assay Reports

Why it matters:
KRA calculates export tax based on the declared value per kilogram, which must align with the Assay Certificate and the international gold market rate (LBMA). Overvaluing or undervaluing gold can lead to re-assessment, fines, or higher taxes.