| | | More than 100 seats | Sh. 405 | Sh. 100 |
|---|
| Aired shows — live music performances (music shows aired on radio, television) | Seating capacity and number of episodes per station | | Sh. 450 | Sh. 112 |
| Amusement arcades/parks and fairgounds | Size of space/area in sq. ft. per unit of 25 sq. ft. | Indoor | Sh. 1,250 | Sh. 312 |
| Outdoor | Sh. 626 | Sh. 156 |
| Minimum fee | Sh. 5,250 | Sh. 1,312 |
| Professional training programmes, dace schools, DJ academies and music schools | Per size of class | 1 — 25 students | Sh. 3,000 | Sh. 750 |
| 26 — 50 students | Sh. 5,000 | Sh. 1,250 |
| More than 50 students | Sh. 10,000 | Sh. 2,500 |
| Choirs and vocal ensembles | Gross annual income per function subject to a minimum annual fee | Maximum | 17% | 0.04% |
| Per function | Sh. 434 | Sh. 108 |
| Minimum annual fee | Sh. 5,250 | Sh. 1,313 |
| Cinemas | Percentage of gross annual income | Annual rate | 17% | 4% |
| Minimum fee | Sh. 32,475 | Sh. 8,119 |
| Private members' clubs | Sitting capacity | Class A (More than 5,000 members or the equivalent of a hotel rated higher than three stars) | | |
| 1 — 50 members | Sh. 410 | Sh. 102 |
| 51 — 75 members | Sh. 326 | Sh. 81 |
| 76 — 100 members | Sh. 273 | Sh. 68 |
| More than 100 members | Sh. 218 | Sh. 54 |
| Class B (Fewer than 5,000 members or the equivalent of a hotel rated three stars or lower) | | |
| 1 — 50 members | Sh. 273 | Sh. 68 |
| 51 — 75 members | Sh. 218 | Sh. 54.50 |
| 76 — 100 members | Sh. 167 | Sh. 41.75 |
| More than 100 members | Sh. 138 | Sh. 34.50 |
| New media service | Percentage per nature of service subject to a minimum | Caller ring back tones, ringtones, downloads, streaming, simulcast and webcasting | 50% | 12% |
| | | Minimum rate | Sh. 400,000 | Sh. 100,000 |
| Discotheques and dancehalls | Capacity per day | License fee as percentage of gross income | 6% | 2% |
| Daily rate per unit of 50 persons | 375 | 94 |
| Minimum annual fee | 90,000 | 22,500 |
| Elevators and lifts | Per carrying capacity | Fee per person | Sh. 425 | Sh. 106 |
| Minimum fee per car | Sh. 4,250 | Sh. 1,313 |
| Exhibition of films or videos | Flat rate | Standard | Sh. 8,775 | Sh. 2,194 |
| Shops stores/spaces — Halls, gymnasia and fitness centres, hairdressing salons, barber shops, shops, stores, showrooms, banking halls, waiting rooms, offices and similar premises, industrial premises, factories, staff canteens, engineering/woodwork workshops and similar premises | Per square footage subject to a minimum annual fee | 1 — 1,000 sq. ft. | Sh. 10 | Sh.3 |
| 1,001 — 2,000 sq. ft. | Sh. 8 | Sh. 2 |
| 2,001 — 4,000 sq. ft. | Sh. 7 | Sh. 2 |
| More than 4,000 sq. ft | Sh. 6 | Sh. 2 |
| Minimum annual fee | Sh. 5,000 | Sh. 1,250 |
| Restaurants, bars and similar establishments | Seating capacity | Class A (High class and similar) | | |
| 1 — 50 persons | Sh. 410 | Sh. 102 |
| 51 — 75 persons | Sh. 326 | Sh. 82 |
| 76 — 100 persons | Sh. 273 | Sh. 68 |
| More than 100 persons | Sh. 218 | Sh. 54 |
| Class B (Middle class and similar) | | |
| 1 — 50 persons | Sh. 273 | Sh. 68 |
| 51 — 75 person | Sh. 218 | Sh. 54 |
| 76 — 100 persons | Sh. 167 | Sh. 42 |
| More than 100 persons | Sh. 138 | Sh. 34 |
| Class C (Low class and similar) | | |
| 1 — 50 persons | Sh. 218 | Sh. 55 |
| 51 — 75 persons | Sh. 167 | Sh. 42 |
| 76 — 100 persons | Sh. 108 | Sh. 27 |
| More than 100 persons | Sh. 84 | Sh. 21 |
| Minimum fees | Sh. 6,825 | Sh. 1,706 |
| Hotels and multiroom/accommodation establishments | Per square foot | Class A (High class or similar) | | |
| Tier 1 (1 - 1,000 sq. ft.) | Sh. 13 | Sh. 3 |
| Tier 2 (1,001 to 2,000 sq. ft.) | Sh.11 | Sh. 2 |
| Tier 3 (2,001 - 4,000 sq. ft.) | Sh. 9.50 | Sh. 2 |
| Tier 4 (More than 4,000 sq. ft.) | Sh. 8.50 | Sh. 2 |
| Class B (Middle class and similar) | | Sh. 2 |
| Tier 1 (1 - 1,000 sq. ft.) | Sh. 11 | Sh. 2 |
| Tier 2 (1,001 to 2,000 sq. ft.) | Sh. 9.50 | Sh. 2 |
| Tier 3 (2,001 - 4,000 sq. ft.) | Sh. 9.50 | Sh. 2 |
| Tier 4 (More than 4,000 sq. ft.) | Sh. 6.50 | Sh. 2 |
| Class C (Low class and similar) | | Sh. 2 |
| Tier 1 (1 - 1,000 sq. ft.) | Sh. 9.20 | Sh. 2 |
| Tier 2 (1,001 to 2,000 sq. ft.) | Sh.7.50 | Sh. 2 |
| Tier 3 (2,001 - 4,000 sq. ft.) | Sh. 5.50 | Sh. 2 |
| Tier 4 (More than 4,000 sq. ft.) | Sh. 4.50 | Sh. 1 |
| Minimum fee | Sh. 5,000 | |
| Supermarkets and large shopping area | Per square footage, audiovisual in non-exempt areas subject to a minimum of Sh. 5,000 | 1 - 5000 sq. ft | Sh. 8 | 25% of the music/sound recording tarif |
| 5001 - 10000 sq. ft. | Sh. 6 |
| 10001 to 20000 sq. ft. | Sh. 5 |
| More than 20000 sq. ft. | Sh. 4 |
| Jukeboxes | Per annum per machine | Sh. 8,750 | Sh. 2,183 |
| Mobile disc jockeys | Flat rate | Per disc jockey | Sh. 32,400 | Sh. 8,100 |
| Motor vehicles - all commercial vehicles, TSVs, PSVs, taxis, car hire, etc. | Per seating capacity | Trucks and similar commercial vehicles | Sh. 4,500 | Sh. 1,313 |
| 1 - 5 passengers | Sh. 4,500 | |
| 6 - 9 passengers | Sh. 5,250 | Sh. 1,313 |
| 10 - 14 passengers | Sh. 5,950 | Sh. 1,481 |
| 15 - 29 passengers | Sh. 12,300 | Sh. 3,075 |
| 30 - 33 passengers | Sh. 14,000 | Sh. 3,506 |
| 34 - 38 passengers | Sh. 15,750 | Sh. 3,938 |
| 39 - 46 passengers | Sh. 19,500 | Sh. 4,875 |
| 47 - 51 passengers | Sh. 21,700 | Sh. 5,419 |
| 52 to 61 passengers | Sh. 25,500 | Sh. 6,375 |
| More than 62 passengers | Sh. 28,500 | Sh. 7,125 |
| Tuk tuks | Sh. 900 | - |
| Motorcycles | Sh. 600 | - |
| Live music performances | Venue capacity per performance | Fee per day per unit of 50 persons | Sh. 222 | Sh. 56 |
| Concerts | Income per event subject to minimum deposit before event | Rate per event | 5% | 2% |
| Minimum deposit | Sh. 50,000 | Sh. 12,500 |
| Music on hold | Fee per line subject to a minimum | 5 - 10 lines | Sh. 1,275 x | |
| 21 - 50 lines | Sh. 975 | |
| 51 - 100 lines | Sh. 488 | |
| More than 100 lines | Sh. 251 | |
| Minimum fees | Sh. 4,875 | |
| Roadshows | Daily rate | Corporate | Sh. 39,975 | Sh. 9,994 |
| Small and medium enterprises | Sh. 20,025 | Sh. 5,000 |
| Individual | Sh. 9,000 | Sh. 2,250 |
| |
| |
| Annual rate | Corporate | Sh. 450,000 | Sh. 112,500 |
| Small and medium enterprises | Sh. 300,000 | Sh. 75,000 |
| Individual | Sh. 99,000 | Sh. 24,750 |
| Other promotional activities | Entity per day but not inclusive of audiovisual | Corporate | Sh. 39,975 | Sh. 9,995 |
| Small and mediumenterprises | Sh. 20,025 | Sh. 5,000 |
| Individual | Sh. 9,000 | Sh. 2,250 |
| Broadcasting (Radio) | Percentage of gross revenue per copyrighted music content subject to minimum annual fees per category | 1 % - 29.9% content | 2% | |
| 20% - 69.9% content | 4% | |
| More than 70% content | 6% | |
| Minimum annual fees | Commercial broadcasters | | |
| Multiple regional | Sh. 1,296,000 | |
| Regional | Sh. 480,000 | |
| Non-commercial broadcasters | | |
| Multiple regional | Sh. 480,000 | |
| Regional | Sh. 360,000 | |
| Institutional/educational | Sh. 120,000 | |
| Community | Sh. 120,000 | |
| Broadcasting (Television) | Percentage of gross revenue per copyrighted music content subject to minimum annual fees per category | 1 % — 29.9% content | 0.6% | |
| 20% — 69.9%content | 1.3% | |
| More than 70% content | 2% | |
| Minimum annual fees | Commercial broadcasters | | |
| Multiple regional | Sh. 432,000 | |
| Regional | Sh. 160,000 | |
| Non-commercial broadcasters | | |
| Multiple regional | Sh. 160,000 | |
| Regional | Sh. 120,000 | |
| Institutional/educational | Sh. 40,000 | |
| Community | Sh. 40,000 | |
| Reproduction | For adaptation, the charge is applicable per song | Flat rate | Sh. 300,000 | Sh. 75,000 |
| Synchronization | Per 30 seconds per slot by number of stations (Duration of movie, programme or documentary) | Radio | Sh. 1,125 | |
| Television | | Sh. 1,400 |
| Movies, films and TV programmes | | Sh. 2,800 |
| Documentaries | | Sh.2,800 |
