Kenya

Background: Kenya approved a tax on electronic cigarettes in November 2015 in the Excise Duty Act of 2015. The tax is levied on both the device and the cartridges used in them.

These rates substantially exceed the rate of tax imposed on conventional cigarettes which is KES 2500 per thousand, or 50 Kenyan shillings per pack of 20. Additional details are available with respect to electronic cigarette definitions and rates in the Excise Duty Act of 2015.