KenyaKE

Article 209 of the Constitution of Kenya

Article
209
Index row title
(1) Only the national government may impose—
Source document
The Kenya Constitution
Provision ID
a42c1fd3-f9aa-478b-8805-7e0bf2b56d23

130 words

Verbatim text

(a) income tax; (b) value-added tax; (c) customs duties and other duties on import and export goods; and (d) excise tax.124 (2) An Act of Parliament may authorise the national government to impose any other tax or duty, except a tax specified in clause (3) ( a) or (b). (3) A county may impose— (a) property rates; (b) entertainment taxes; and (c) any other tax that it is authorised to impose by an Act of Parliament. (4) The national and county governments may impose charges for the services they provide. (5) The taxation and other revenue-raising powers of a county shall not be exercised in a way that prejudices national economic policies, economic activities across county boundaries or the national mobility of goods, services, capital or labour. Imposition of tax.

What this means

  • The index files this text under article 209 of the Constitution of Kenya.
  • The passage runs to about 130 words.
  • Read plainly, it mentions property — it addresses property, possession, or taking property compulsorily (the words used: “property”).

The row’s stored title is a body fragment, not a heading (“(1) Only the national government may impose—”), so it is not used as the provision’s title here.

The index gives this passage an article number but stores a body fragment where a heading would be, so the number could not be cross-checked against the text. Check it against the official Constitution before relying on it in a citation.

This is a mechanical reading aid generated from the text above by matching words in it. It is not legal advice, not a lawyer’s interpretation, and not a substitute for the provision itself.

How to cite this

Constitution of Kenya, article 209, Portable Lawyer, https://www.portablelawyer.app/provision/a42c1fd3-f9aa-478b-8805-7e0bf2b56d23 (accessed 25 October 2026).

Canonical URL: https://www.portablelawyer.app/provision/a42c1fd3-f9aa-478b-8805-7e0bf2b56d23

Accessed 25 October 2026.

Link to the canonical URL above, not to a #section-… fragment on the jurisdiction page — the fragment is a scroll position, this URL is the provision.

Machine-readable versions