In Kenya the value-added tax (V.A.T.), currently 16%, is included in the price of most goods and services, including accommodations and food. To get a V.A.T. refund, foreign visitors must present receipts at the airport and carry purchased items with them or in their luggage. Fill out Form V.A.T. 4, available at the airport V.A.T. refund office. Make sure that your receipts are original tax invoices, containing the vendor's name and address, V.A.T. registration number, and the words "tax invoice." Refunds are paid by check, which can be cashed immediately at an airport bank or refunded to your credit card with a small transaction fee. Visit the V.A.T. refund desk in the departures hall before you go through check-in, and organize receipts as you travel. Officials will go through your receipts and randomly ask to view purchases.
Airport taxes and fees are included in the price of your ticket.
Kenya Revenue Authority. 020/499–9999; www.kra.go.ke.