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Council Taxes and Charges
| BRIMS CODE |
CATEGORIES OF BUSINESS | BASE VALUE |
SCHD 14 1000 |
| 100 | GENERAL TRADE, WHOLESALE, RETAIL, SHOPS AND SERVICES Including : Distributors, Traders, Wholesalers, Hypermarkets, Department Stores, Supermarkets, Show Rooms, Boutiques, Retail Shops & Stores, Personal Service Providers, Kiosks, etc. |
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| 103 | Mega Store, Hypermarket Large Multi-Department Store, Hypermarket Over 100 employees / premises over than 3,000 m2 / Prime Location |
60 | 60,000 |
| 105 | Large Trader, Shop or Retail Service Over 20 employees and premises over than 300 m2 / Prime Location |
20 | 20,000 |
| 110 | Medium Trader, Shop or Retail Service
From 5 to 20 employees and / or premises less than 50m2 / Fair Location |
10 | 10,000 |
| 115 | Small Trader, Shop or Retail Service Up to 3 employees and / or premises less than 50 m2 / Far away Location |
5 | 5000 |
| 120 | Kiosk Light or temporary construction less than 5 m2 |
4 | 4000 |
| 195 | Other General Merchant, Shop and Retail Service | 4 | 4000 |
| 200 | INFORMAL SECTOR Including : Hawkers, Street Vendors & Small Traders and Service Providers operating in the street, verandah or temporary buildings. |
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| 205 | Hawker with Motor Vehicle 1 person with motor vehicle |
5 | 5000 |
| 210 | Hawker 1 person without a motor vehicle |
4 | 4000 |
| 215 | Small Informal Sector Trade / Service Provider Shoeshine, Street Repairer : shoes, tools, appliances, etc. Street vendor (newspapers, sweets, soda, cigarettes, etc) |
2 | 2000 |
| 220 | Semi Permanent Informal Sector Trader Up to 2 persons operating in verandah or temporary building |
3 | 3000 |
| 295 | Other Informal sector operation | 2 | 2000 |
| BRIMS CODE |
CATEGORIES OF BUSINESS | BASE VALUE |
SCHD 14 1000 |
| 300 | TRANSPORT, STORAGE & COMMUNICATIONS Including : Maritime & Air Lines, International Carriers, Freight Forwarders, Transportation Companies operating Taxis-Matatus-Buses-Lorries-Planes-Boats Driving Schools, Tour / Safari Operators, Petrol Stations, Storage Facilities, Cold Storage Facilities, Publishing Co-Newspapers, Books, Texts Telephone Co, Radio / TV Broadcaster, Internet Provider |
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| 305 | Large Transportation company Over 30 vehicles |
80 | 80,000 |
| 310 | Medium Transport Company From 3 to 30 Vehicles |
30 | 30,000 |
| 315 | Small Transport Company From 2 to 5 vehicles |
10 | 10,000 |
| 320 | Independent Transport Operator 1 vehicle only |
5 | 5,000 |
| 325 | Large Petrol Filling Station Over 6 pumps or with garage-workshop and retail shop |
20 | 20,000 |
| 330 | Medium Petrol Filling Station From 4 to 6 pumps or with garage-workshop or retail shop |
10 | 10,000 |
| 335 | Small Petrol Filling Station Up to 3 pumps and without garage-workshop or retail shop |
7 | 7,000 |
| 340 | Large Cold Storage Facility Over 1,000 m2, Insulated walls, cold production equipment |
55 | 55,000 |
| 345 | Medium Cold Storage Facility From 101-1000 m2. Insulated walls, cold production equipment |
25 | 25,000 |
| 350 | Small Cold Storage Facility Up to 100m2, Insulated walls, cold production equipment |
12 | 12,000 |
| 355 | Large Storage Facility Over 5,000 m2 Godown, Warehouse, Liquids Storage Tanks Complex. |
50 | 50,000 |
| 360 | Medium Storage Facility From 1,000 to 5,000 m2, Godown, Warehouse, Storage Tanks Complex. |
20 | 20,000 |
| 365 | Small Storage Facility Up to 1,000 m2, Godown, Warehouse, Storage Tanks Complex. |
10 | 10,000 |
| 370 | Large Communications Co. Over 100 employees & / or premises over 5,000 m2. |
90 | 90,000 |
| 375 | Medium Communications Co. From 16 to 100 employees & / or premises from 1,500 to 5,000 m2. |
55 | 55,000 |
| 380 | Small Communications Co. Up to 15 employees & / or premises up to 1,500 m2. |
30 | 30,000 |
| 395 | Other Transport, Storage and Communications | 7 | 7,000 |
| 400 | AGRICULTURE, FORESTRY AND NATURAL RESOURCES Including : Production of Coffee, Tea, Fruits, Flowers, Grains and Cereals; Grains Storage and Processing, Posho Mill, Bakeries & Rice Mills Forestry and Timber Products, Sawmill, Timber Yards: Animal Breeder: Dairy Products Processing, Butcheries, Slaughter Houses, Fishing, Mining and other Natural Resource Extractive Activities |
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| 405 | Large Agricultural Producer, Processor, Dealer, Exporter Over 50 employees |
65 | 65,000 |
| 410 | Medium Agricultural Producer, Processor, Dealer, Exporter From 11 to 50 employees |
25 | 25,000 |
| 415 | Small Agricultural Producer / Processor / Dealer Exporter Up to 10 employees |
8 | 8,000 |
| 420 | Large Mining or Natural Resources Extraction Operation Over 50 employees |
80 | 80,000 |
| 425 | Medium Mining or Natural Resources Extraction Operation From 4 to 50 employees |
45 | 45,000 |
| 430 | Small Mining or Natural Resources Extraction Operation Up to 3 employees, Includes quarries & small mining operations |
25 | 25,000 |
| 435 | Other Agricultural Forestry and Natural Resources | 8 | 8,000 |
| BRIMS CODE |
CATEGORIES OF BUSINESS | BASE VALUE |
SCHD 14 1000 |
| 500 | ACCOMODATION AND CATERIN Including: International Hotels, Tourist Camps, Lodging Houses, Restaurants, Bars, Eating Houses, Tea & Coffee Houses, Butcheries with Meat Roasting & / or Soup Kitchen facilities. Membership Clubs, Night Clubs & Casinos |
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| 503 | Large – High Standard Lodging House / Hotel D Class, Over 100 rooms |
100 | 100,000 |
| 506 | Medium-High Standard Lodging House / Hotel D Class, From 41 to 100 rooms |
70 | 70,000 |
| 509 | Small-High Standard Lodging House / Hotel D Class, Up to 40 rooms |
50 | 50,000 |
| 512 | Large Lodging House with Restaurant and / or Bar B/C Class Basic Standard, Over 15 rooms |
45 | 45,000 |
| 515 | Medium Lodging House with Restaurant and / or Bar B/C Class Basic Standard, From 6 to 15 rooms |
35 | 35,000 |
| 518 | Small Lodging House with Restaurant and / or Bar B/C Class Basic Standard, Up to 5 rooms |
25 | 25,000 |
| 521 | Large Lodging House B/C Class Basic Standard Over 15 rooms |
40 | 40,000 |
| 524 | Medium Lodging House B/C Class basic Standard. From 6 to 15 rooms |
25 | 25,000 |
| 527 | Small Lodging House B/C Class basic Standard Up to 5 rooms |
15 | 25,000 |
| 540 | Large Restaurant with Bar / Membership Club Over 30 customers / Members |
30 | 30,000 |
| 543 | Medium Restaurant with Bar / Membership Club From 11 to 30 customers / Members |
15 | 15,000 |
| 546 | Small Restaurant with Bar Up to 10 customers / members |
10 | 10,000 |
| 549 | Large Eating House : Snack Bar : Tea House “Hotel”, no lodging, No Alcohol served. Over 20 customers |
15 | 15,000 |
| 552 | Medium Eating House : Snack Bar : Tea House “Hotel”, no lodging, No Alcohol served. From 6 to 20 customers |
10 | 10,000 |
| 555 | Small Eating House : Snack Bar : Tea House “Hotel”, no lodging, No Alcohol served. Up to 6 customers |
7 | 7,000 |
| 558 | Butchery with Roasted Meat and / or Soup Kitchen Any size. |
10 | 10,000 |
| 561 | Large Bar / Traditional Beer Seller Over 50 customers |
15 | 15,000 |
| 564 | Medium Bar / Traditional Beer Seller From 16 to 50 customers |
12 | 12,000 |
| 567 | Small Bar / Traditional Beer Seller Up to 15 customers |
8 | 8,000 |
| 571 | Large Night Club / Casino Over 500 m2 |
50 | 50,000 |
| 574 | Medium Night Club / Casino From 101 to 500 m2 |
30 | 30,000 |
| 577 | Small Night Club / Casino Up to 100 m2 |
20 | 20,000/td> |
| 595 | Other Catering and Accommodation | 7 | 7,000 |
| BRIMS CODE |
CATEGORIES OF BUSINESS | BASE VALUE |
SCHD 14 1000 |
| 600 | PROFFESIONAL AND TECHNICAL SERVICE Including : Legal, Financial, management, Engineering, Architecture, Valuing, Surveying, Data Processing, Accountancy, Secretarial Support, Accountancy, Data Processing, Stock and Insurance, Brokering, Security-Protection, Clearing-Forwarding Goods, book Making Kenya Charity Sweepstake Included. Banks, Forex Bureau, Money Lenders; Hire-Purchase Company, Insurance Company; Real Estate Developer-Finance Co. |
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| 605 | Large Professional Services Firm Over 10 practitioners & / or International affiliation |
90 | 90,000 |
| 610 | Medium Professional Services Firm From 3 to 10 practitioners |
45 | 45,000 |
| 615 | Small Professional Services Firm Up to 2 practitioners |
20 | 20,000 |
| 620 | Independent Technical Operator 1 person acting individually (Typist, Accountant, Book Keeper etc.) |
7 | 7,000 |
| 625 | Large Financial Services Over 25 employees or premises over 300 m2 |
95 | 95,000 |
| 630 | Medium Financial Services From 6 to 25 employees |
65 | 65,000 |
| 635 | Small Financial Services Up to 5 employees |
45 | 45,000 |
| 695 | Other Professional and Technical Services | 7 | 7,000 |
| BRIMS CODE |
CATEGORIES OF BUSINESS | BASE VALUE |
SCHD 14 1000 |
| 700 | PRIVATE EDUCATION, HEALTH AND ENTERTAINMENT Including : Private Education Institutions such as Universities, Polytechnic Institutes, Professional Teaching centers teaching computers-management-accountancy-secretarial or other technical professions, Secondary and Primary Schools, Nursery Schools. Private Health Clinics and Doctor's Surgeries; Consulting offices of Doctors, Dentists, Physiotherapists, Psychologists & other Health Professionals. Herbalists and Traditional Medicine Practitioners. Entertainment Facilities such as Cinema, Theatre, Video. Amusement Arcade, Juke Box Arcade, Games Machines, Sports Club, Gym. |
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| 705 | Private Higher Education Institution Any type of Private University, College or Higher Education Institution |
45 | 45,000 |
| 710 | Large Private Education Institution
Over 100 pupils or fees over Kshs. 50,000 per year |
30 | 30,000 |
| 715 | Medium Private Education Institution
From 31 to 100 pupils or fees from Kshs. 30,001 to 50,000 per year |
15 | 15,000 |
| 720 | Small Private Education Institution
Up to 30 pupils or fees up to Kshs. 30,000 per year |
10 | 10,000 |
| 725 | Large Private Health Facility
Hospital, Clinic, Nursing Home, etc providing overnight accommodation. Over 30 beds |
70 | 70,000 |
| 730 | Medium Private Health Facility
Hospital, Clinic, Nursing Home, etc providing overnight accommodation. From 11 to 30 beds |
45 | 45,000 |
| 735 | Small Private Health Facility
Hospital, Clinic, Nursing Home, etc providing overnight accommodation. Up to 10 beds |
30 | 30,000 |
| 740 | Health Clinic; Doctor's Surgery
Doctor-Dentist-Physiotherapist-Psychologist-etc Consult Office No overnight accommodation available. |
10 | 10,000 |
| 745 | Traditional Health Services Herbalists, Traditional Healer etc. |
8 | 8,000 |
| 750 | Large Entertainment Facility
Cinema: Theater-Video Show; Over 100 seats Amusement arcade (Juke Box-Games Machines): Over 10 machines Sports Club-Gym : Over 50 members |
45 | 45,000 |
| 755 | Medium Entertainment Facility
Cinema: Theater-Video Show; From 50 to 100 seats Amusement arcade (Juke Box-Games Machines): From 4 to 10 machines Sports Club-Gym : From 16 to 50 members |
25 | 25,000 |
| 760 | Large Entertainment Facility
Cinema: Theater-Video Show; Up to 50 seats Amusement arcade (Juke Box-Games Machines): Up to 3 machines Sports Club-Gym : Up to 15 members |
15 | 15,000 |
| 795 | Other private Health, Education and Entertainment Services | 8 | 8,000 |
| 800 | INDUSTRIAL PLANTS, FACTORIES, WORKSHOPS & CONTRACTORS
Including: Industrial plants and factories Manufacturing, Processing and Assembling products, vehicles, machinery and equipment in large scale. Workshops Making, Servicing and Repairing products, vehicles, machinery and equipment. Contractors of new buildings Restoration and Service repair. |
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| 805 | Large Industrial Plant
Over 75 employees or premises over 2,500 m2 |
100 | 100,000 |
| 810 | Medium Industrial Plant
From 16 to 75 employees or premises from 100m2 to 2,500 m2 |
70 | 70,000 |
| 815 | Small Industrial Plant
Up to 16 employees or premises up to 100 m2 |
40 | 40,000 |
| 820 | Large workshop / Service Repair Contractor
Over 20 employees or premises over 500 m2 |
50 | 50,000 |
| 825 | Medium workshop / Service Repair Contractor
From 6 to 20 employees or premises from 25m2 to 500 m2 |
20 | 20,000 |
| 830 | Small workshop / Service Repair Contractor
Up to 5 employees or premises up to 25 m2 |
7 | 7,000 |
| 895 | Other Manufacturer, Workshop, Factory, Contractor | 7 | 7,000 |