EAC Partner States with the exception of South Sudan have well established tax regime and national revenue authorities that are responsible for assessment, collection and accounting for all revenues that are due to government in accordance with the national laws. Taxes applicable to business entities include corporate tax, withholding tax (WHT), excise tax, value added tax (VAT) and capital deductions.

    Table 2.5: National revenue authorities in the EAC Partner states

    Country Agency Website
    Burundi Burundian Revenue Authority (Burundais des Recettes) (OBR)
    Kenya The Kenya Revenue Authority (KRA)
    Rwanda Rwanda Revenue Authority (RRA)
    Sudan South Sudan National Revenue Authority (NRA)  
    Uganda Uganda Revenue Authority (URA)
    Tanzania The Tanzania Revenue Authority (TRA)