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Local Hotel Tax

What is Local Hotel Tax (LHT)?

This is a tax levied and paid by room occupants of Hotel and lodges.

 

What is a hotel?

The Local Government Act defines a hotel as a house intended for accommodating travelers or visitors for payments.

  

How is Local Hotel tax levied?

LHT is levied on hotel and room accommodation per room per night and is paid by the room occupant.

 

Who then submits the tax to KCCA?

The tax is collected by the management of the hotel, which remits the same to KCCA on a monthly basis. Payment can be made by way of Electronic Funds Transfer (EFT), Bank drafts, Cheque or cash. Bank Payment Advice Forms can be obtained from the Revenue office at the nearest Divisional Office. 

 

What if I do not pay?

In cases where part  or all of the Local Hotel tax collected remains un remitted, the hotel management will be required to pay the outstanding tax including a surcharge of 40% within two months after notification.

 

 If the hotel management fails to comply, the Authority may sue the hotel in the courts of law.

 

How much will a room occupant pay in terms of local Hotel tax?

LHT is levied according to the categories of the hotel as follows:

 

 

No

Hotel Category

Rate of LHT

1

Five and Four star hotels

US $ 2 per room per night

2

Three, Two star hotels and other hotels charging above 50,000/= per night

2000/= per room

3

Hotels, lodges and Guest houses charging 10,000/= up to 50,000/= per night.

1000/= per room

4

Hotels and Lodges which are charging less than 10, 000/= per room per night*.

500/= per room

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