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Freelancers in Kenya are subject to a 16% VAT on Upwork services such as membership fees, Connects purchases, and freelancer service fees, which is collected and remitted to the Kenyan government. Providing a VAT ID is optional and does not exempt one from tax, but a valid tax exemption certificate may qualify for exemption.

Kenya requires Upwork to collect value-added tax, or VAT, and remit the tax to the government of Kenya. VAT is a tax on goods or services, including our services to you, and remit means to send money for a payment.

Examples of services that VAT applies to in Kenya

  • Membership fees
  • Connects purchases
  • Freelancer service fees

When we charge tax, it’s because your government requires us to, which means this tax may change or apply to additional services in the future.

Tax rate amount in Kenya

Kenya's VAT rate is 16% of the cost of the taxed service. For example, if you pay $100 USD in freelancer service fees, you'll pay $16 in tax, for a total of $116.

You’ll see the estimated amount of tax when you check out and on your invoices and Transaction history.

VAT ID

You're not required to provide a VAT ID to Upwork, and providing a valid VAT ID does not exempt you from paying the tax. However, if you choose to provide it, we'll display it on your invoices. You can enter it in your account’s Tax information.

Your Kenya VAT ID number is different from your tax identification number. It's a unique ID that you may request from your government by registering for VAT in Kenya. It has 11 alphanumeric characters and should look like this, for example: P999999999A.

To learn more, visit the Kenya tax authority website.

Exemption

Kenya does offer tax exemption if you have a valid tax exemption certificate. Just providing your VAT ID does not provide you with tax exemption — you must have the exemption certificate.

Please contact customer service to provide a tax exemption certificate for our review.

Location changes

If you change locations and update your tax residence in your account's Tax information, we'll automatically adjust your VAT to correspond with the rates in your new country of residence or stop collecting if there's no VAT, or a similar tax, in your new country.

Disclaimer:

This article is for general information only and should not be considered tax advice. It may not be updated in real time and may not reflect recent changes. We strongly encourage you to consult your country’s tax authority or your tax advisor with questions related to your specific situation.

Frequently Asked Questions

Who has to pay VAT in Kenya?

Kenya’s VAT applies to services we provide to both freelancers and clients if they reside, have a permanent address, or are established in Kenya.

Why are you collecting VAT for Kenya?

We’re required to comply with the tax laws of the countries where we operate to continue to do business in those countries. Kenya requires that we collect VAT on Upwork services and remit them to your government.

Do I have to provide a Kenya VAT ID to Upwork?

No, you're not required to provide us with your VAT ID. Kenya does not require us to have it.

However, if you choose to provide your VAT ID, we will display it on your invoices and Transaction history. If you'd like for it to be displayed, you can enter it in your account’s Tax information.

Do you still collect Kenya VAT if I provide Upwork with a valid Kenya VAT ID?

Yes, we will still collect VAT. Kenya does not exempt you from the tax if you provide your VAT ID.

What if I’m only residing in this Kenya temporarily?

We're still required to collect VAT even if you are only residing in a country temporarily. If you move to another country, you can update your tax residence in your account's Tax information. We'll automatically adjust your VAT to correspond with the rates in your new country of residence or stop collecting if there is no VAT, or a similar tax, in your new country.

I’m exempt from paying VAT in Kenya. Are you still going to charge me VAT?

If you're exempt from VAT, you'll need to provide your valid tax exemption certificate. Once we've received your certificate, we'll no longer charge you for VAT.

Note that providing your VAT ID does not provide you with tax exemption, you must provide a valid tax exemption certificate.

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