Income Tax Act(cap 470)

1. Investment Allowance (IA)

item	note	2009 & Prior	2010	2020 (TLA-1)
Industrial Buildings and Machinery used by manufacturing purposes and hotel buildings.		100		50
Civil works and structures forming part of an industrial buiding used for manufacture.		100		50
Filming Equipment	(i)	100
Investments of Kshs.200 mllion outside Nairobi, Kisumu and Mombasa	(ii)	150


Notes:


1. W.e.f. 12th June 2009.
2. W.e.f. 12th June 2009.

2. Farmworks Deductions

item	note	2009 & Prior	2010	2020 (TLA-1)
2006 and Prior		33.33	50	50
Computer & peripheral, computer hardware, calculators, copiers and duplicating machines		30		25
Other self propelling vehicles and aircrafts	(i)	25		25
All other machinery including ships		12.5		10
Computer software		5	20	25
Indefeasible right to use fibre optic cable		5		10
Telecommunication equipment		12.5	20	10



Notes:


1. Non-commercial vehicles cost restricted to Kshs.2 million w.e.f 1/1/2006 and Kshs.3 million w.e.f. 1/1/2019 ;