Starting January 1, 2025, the Kenya Revenue Authority (KRA) will begin tracking all locally assembled and imported mobile phones sold in Kenya to ensure they comply with tax regulations. The Communications Authority of Kenya (CA) has introduced new rules, requiring manufacturers, importers, retailers, and mobile network operators to upload the International Mobile Equipment Identity (IMEI) numbers of all devices assembled or imported after November 1, 2024, into a KRA portal for tax compliance monitoring.
“For local assemblers, every assembled device must have its IMEI number submitted to the tax authority, just as all imported phones for sale, testing, research, or any other purpose must do,” the CA stated. “This disclosure is mandatory for registering devices in the National Master Database on Tax-Compliant Devices.”
Retailers and wholesalers are also instructed to sell only compliant devices. “KRA will provide a way to verify the tax compliance status of mobile devices before they are sold to retailers or end-users,” the directive added.
Mobile network operators, such as Safaricom, Telkom, and Airtel, must connect only tax-compliant devices to their networks. “Operators will be required to cross-check the tax compliance status through a whitelist database of compliant devices, which will be supplied by KRA,” the CA stated. “Additionally, they will need to grey-list non-compliant devices, providing a grace period for regularization. If compliance is not met within that time, the devices will be blacklisted.”
The CA clarified that these new regulations apply only to devices assembled or imported into Kenya from November 1, 2024. “Devices already on the mobile networks as of October 31, 2024, will not be affected,” the authority assured.
The IMEI number, a 15-digit identifier unique to each device, is primarily used by mobile network providers to identify valid devices. “While IMEI numbers are often used for security purposes in many countries, not for tax compliance, most tax regulations are typically enforced at customs and clearance points,” the CA acknowledged.
Law enforcement agencies, working with network operators, use IMEI numbers to track stolen or compromised devices. “This helps prevent a stolen phone from being used on the network, even if the SIM card is changed,” the CA explained.
