Special Economic Zones Act (No. 16 of 2015)

The Act established special economic zones (SEZ) in Kenya with the aim of promoting global and local investments, supporting industrial development and enabling investment environment. In particular the act highlighted the integration of infrastructure facilities, provision of business and economic incentives and removal of trade barriers. 

Tax rebates were extended under the provision of the special economic zones which includes preferential corporate income tax rates and withholding tax rates as well as exemption of the following:

• excise duty
• customs duty
• value-added tax
• stamp duty
• import duty and declaration fee
• local government fees

In particular the Naivasha SEZ offers attractive electricity tariff rate and opportunities in green energy, iron and steel manufacturing. 

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