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Ask the Constitution

Can my county charge me income tax or VAT?

No

No. Only the national government may impose income tax, VAT, customs duties and excise tax.

Article 209 reserves income tax, VAT, customs duties and excise tax for the national government. A county may impose property rates, entertainment taxes and any other tax an Act of Parliament authorises, and both levels may charge for services.

“Only the national government may impose— (a) income tax; (b) value-added tax;”

Article 209: Power to impose taxes and charges

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YesIs my county guaranteed a share of the money the national government collects?Yes. Counties together must receive at least 15 per cent of all revenue collected by the national government each year.YesCan I attend my county assembly's sittings?Yes. County assemblies must sit in public and can exclude the public or media only in exceptional circumstances.YesIs my county government responsible for local clinics and ambulances?Yes. County health services, including county health facilities, pharmacies and ambulance services, are county functions under the Fourth Schedule.YesDo I have a right to a say in how public money is used?Yes. Public finance must be guided by openness and accountability, including public participation in financial matters.

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.