What is CRSP 2025? (Definition, scope & where it applies)
The Current Retail Selling Price (CRSP) is Kenya Revenue Authority’s official valuation reference for used vehicles entering Kenya. Think of it as a floor price used to compute import duty, excise duty, and VAT. Regardless of how low your auction invoice is, your taxes are calculated from the CRSP baseline. That’s why understanding CRSP is the single most important step before you wire money for a car abroad—or bid on a repossessed unit locally.
Each year, KRA updates CRSP tables to reflect market reality across common models—especially popular Japanese imports like Toyota Axio, Fielder, Vitz; family favorites like Subaru Forester; and utility workhorses like Toyota Hilux, Land Cruiser, Isuzu D‑Max, and Toyota Hiace. It helps standardize taxation, reduce disputes at the port, and ensure fairness in duty collection.
For official reference, consult the KRA public notice for 2025 here: CRSP 2025 – KRA Notice. You’ll use the model, year, trim and engine capacity to identify the baseline value.
Key changes in the 2025 KRA CRSP
In 2025, Kenya’s used car market continues to be shaped by affordability, a weaker shilling, and policy tweaks. Within that context, the updated CRSP introduces new baselines for recent popular imports and higher-capacity SUVs. While KRA doesn’t publish a narrative summary, clearance agents and buyers report these on-the-ground patterns:
- Japanese compact sedans & wagons (e.g., Toyota Axio/Fielder, Nissan Note) see modest CRSP adjustments to reflect steady demand.
- Mid-size SUVs & 4x4s (e.g., Toyota Prado, Land Cruiser 150/200 series) maintain relatively high baselines given strong local resale demand and off-road appeal.
- Light commercial vehicles (Isuzu D‑Max, Toyota Hiace) remain competitive due to utility use in logistics, PSV and tourism transfer segments.
Pro tip: Even small percentage shifts in CRSP can translate to large differences in your final duty bill, because excise and VAT are calculated on top of duty. Use the calculator below for a sense-check.
How CRSP affects import duty, excise & VAT
Kenya’s tax stack on used car imports is cumulative. You’ll typically face three components: import duty (commonly 25% of value), excise duty (varies by engine size and age bracket), and VAT (16%) on the subtotal after duty and excise. Since CRSP is the base, each step magnifies the impact of that initial valuation. That’s why buyers who shop purely on “cheap foreign invoice” are shocked at the port—CRSP drives the taxes, not your invoice.
Excise duty can be the biggest swing factor. Larger engines and premium SUVs attract higher excise bands, which also increases the VAT amount because VAT applies on top of duty + excise. If you’re torn between two trims, compare engine sizes and look for factory options that nudge you into a friendlier excise band.
Import Duty
~25%
Applied to CRSP baseline value.
Excise Duty
Varies
Based on engine capacity & age.
VAT
16%
Applied on (CRSP + Duty + Excise).
Import Duty Calculator (Illustrative)
Use this simple calculator to estimate your tax exposure. These are simplified calculations for education only—always consult a licensed clearing agent for precise amounts.
CRSP & repossessed vehicles in Kenya
Repossessed cars are a compelling alternative to importing. You typically avoid shipping, marine insurance, and port demurrage—and you can inspect the car physically before buying. From a tax perspective, CRSP still matters at the point of registration/transfer, but your overall outlay can be lower because your “base price” is the hammer price at auction, not a foreign CIF value plus port charges.
Well-maintained repossessed units with complete service histories can deliver excellent value—especially Isuzu D‑Max pickups for agribusiness and construction, Toyota Hiace for PSV operators, and Toyota Hilux / Land Cruiser for off-road and safari businesses. If you don’t need a brand-new warranty, repossessed vehicles are often the fastest path to a road-ready asset.
Worked example: Toyota Axio 2017 (illustrative)
Assume a CRSP baseline of KES 1,200,000 for a 2017 Toyota Axio (1.5L). If import duty is 25%, excise is 20%, and VAT is 16%, a simplified flow looks like this:
- Import Duty = 25% of 1,200,000 = KES 300,000
- Excise Duty = 20% of (1,200,000 + 300,000) = KES 300,000
- VAT = 16% of (1,200,000 + 300,000 + 300,000) = KES 288,000
- Total Taxes ≈ KES 888,000 (excludes shipping/clearing)
This illustrates why a low foreign auction price doesn’t guarantee a low landed cost—the CRSP baseline compounds across multiple tax layers.
Import vs Repossessed vs Local Purchase
Here’s an at-a-glance comparison. Figures are illustrative; always check live quotes.
| Option | Pros | Cons | Who it suits |
|---|---|---|---|
| Import | Wider selection; choose exact trim; potentially lower base price abroad. | CRSP taxes; shipping delays; port charges; limited pre‑purchase inspection. | Buyers seeking specific models/options. |
| Repossessed | Avoid shipping/clearing; local inspection; faster registration. | Condition varies; auction competition; limited warranties. | Value seekers; SMEs needing quick deployment. |
| Local Purchase | Immediate availability; known history; dealer support. | Higher asking prices; limited selection. | Buyers prioritizing convenience over price. |
Compliance checklist for buyers & importers
- Pull baseline from the official notice: KRA CRSP 2025.
- Confirm model code, engine size, fuel type, and year of manufacture.
- Estimate duty, excise, and VAT using a calculator; add shipping, clearing, and agent fees.
- For repossessed cars: verify logbook, charge release, and NTSA transfer steps.
- Engage a licensed clearing agent and retain all receipts for audit trail.
Frequently Asked Questions
Where can I see the official CRSP tables?
On the KRA portal: CRSP 2025 Notice. Match your model, year, and engine size.
Does CRSP apply to locally purchased used cars?
CRSP primarily frames import valuation; however, it may still influence tax when regularizing or transferring certain units (e.g., after repossession) depending on circumstances.
How can I lower my total landed cost?
Consider smaller engines, fewer luxury options, or a locally repossessed car. Compare all‑in costs (taxes + logistics) before paying abroad.
Further reading & internal links
Quick poll: Which route would you choose?
Conclusion
KRA’s CRSP 2025 is central to budgeting for any used vehicle—imported or repossessed. It anchors the tax math that ultimately determines whether a deal is truly a bargain. Use the official notice, compare trims and engines, sense‑check with the calculator, and consider repossessed options when speed and total cost matter. With the right preparation, you’ll avoid unpleasant port surprises and steer confidently into ownership.
Next up: explore Kenya’s used car demand in 2025 and EV adoption trends to plan your purchase for the long term.