Power to impose taxes and charges
Only the national government may impose income tax, VAT, customs duties and excise tax. Counties may impose property rates, entertainment taxes and others Parliament authorises. Both may charge for services. County taxes must not harm national economic policy or the movement of goods and labour.
The official text
(1) Only the national government may impose—
(a) income tax;
(b) value-added tax;
(c) customs duties and other duties on import and export goods; and
(d) excise tax.
(2) An Act of Parliament may authorise the national government to impose any other tax or duty, except a tax specified in clause (3)(a) or (b).
(3) A county may impose—
(a) property rates;
(b) entertainment taxes; and
(c) any other tax that it is authorised to impose by an Act of Parliament.
(4) The national and county governments may impose charges for services.
(5) The taxation and other revenue-raising powers of a county shall not be exercised in a way that prejudices national economic policies, economic activities across county boundaries or the national mobility of goods, services, capital or labour.
Summaries and answers are a plain-English guide written by Iam254, not legal advice. The official text is what counts. Official text: Constitution of Kenya, 2010, Kenya Law (National Council for Law Reporting), legislation as at 3 September 2010. It has not been amended since.