Join MGI ALEKIM LLP for the

2024 EarthDay

MGI Alekim LLP-dst

Digital Service Tax (DST) is tax payable on income derived or accrued in Kenya from services offered through a digital marketplace.

It is payable at the rate of 1.5% of the gross transaction value:

  1. In the case of the provision of digital services, the payment received as consideration for the services; and
  2. In the case of a digital marketplace, the commission or fee paid to the digital marketplace provider for the use of the platform

Due Date

The return and payment with respect to DST is due on or before the 20th day following the end of the month the digital service was offered.

Persons Who Pay DST

DST is payable by Resident and Non – Resident persons who happen to be;

  • Digital service providers
  • Digital market place providers, or
  • Their appointed tax representatives (in the case of non-residents digital service providers or digital marketplace providers without a permanent establishment in Kenya).

Services Chargeable Under the Digital Service Tax Include;

  • Downloadable digital content such as mobile apps, e-books and films.
  • Over the top services which include streaming television shows, films, music, podcasts and any other digital content.
  • The sale, licensing or any other form of monetising data collected about Kenyan users that has been generated from the users’ activities on a digital marketplace.
  • Provision of a digital marketplace.
  • Subscription based media such as news, magazines and journals.
  • Electronic booking or electronic ticketing services such as online sale of tickets.
  • Provision of search engine and automated held desk services including supply of customised search engines.
  • Online distance training through pre-recorded media or e-learning including online courses and training.
  • Any other service provided through a digital marketplace.


DST is applicable to digital services, thus for goods sold on digital or social media platforms the suppliers are required to declare the income earned under the self-assessment regime provided under the relevant Tax Laws.