The Tourism Fund is a body established under Kenya's Tourism Act to support the sustainable development of the tourism and hospitality sector. Its responsibilities include collecting the Tourism Levy and financing tourism development, marketing, research, training and other tourism-related activities.

The Tourism Levy is a 2% levy collected from regulated hotels, restaurants and other regulated tourism activities and services in Kenya.

The levy is payable by owners and operators of regulated tourism activities and services covered by the relevant provisions of the Tourism Act.

The standard Tourism Levy is 2%, with the applicable calculation depending on the type of tourism service and how VAT or service charge is accounted for.

Tourism Fund provides specific calculation formulas for accommodation, food and drinks.

Tourism Levy returns and payments are generally due on or before the 10th day of the following month. Tourism Fund's published guidance states that late remittance attracts penalties.

A regulated tourism business that meets the applicable registration criteria should register with Tourism Fund. The Fund provides an online registration process and specifies eligibility requirements for different classes of enterprises.

Tourism Levy returns can be filed through the Fund's eLevy platform. The platform allows levy agents to register facilities and file returns electronically.

Tourism Fund currently provides an eLevy payment process through eCitizen/M-Pesa. The process involves generating an e-slip, selecting the payment option and completing the M-Pesa transaction.

Levy payers are required to maintain documents needed to establish their levy liability. Tourism Fund states that relevant records should generally be retained for five years from the end of the calendar year in which they were created.

The Fund supports activities including:

• Development of tourism products and services.
• Marketing Kenya as a tourist destination.
• Tourism research and intelligence.
• Tourism and hospitality training.
• Tourism protection and safety.
• Tourism-sector information and crisis-management activities.

Yes. Tourism Fund supports tourism-sector initiatives through grants and financing, including support for tourism product development, marketing, training, research and other approved activities.

The official contact details currently published by Tourism Fund are: