100+ Free KRA CBT Aptitude Test Practice Questions

Pass your Kenya Revenue Authority (KRA) Recruitment CBT Aptitude Test — Kenya exam on the first try — instant access, no signup required.

✓ No registration✓ No credit card✓ No hidden fees✓ Start practicing immediately

100+ Questions

100% Free

Loading practice questions...

2026 Statistics

Key Facts: KRA CBT Aptitude Test Exam

100

Practice Questions

Prep platform

Ksh 0

Exam Fee

KRA Careers

CBT

Test Format

KRA Portal

Relative

Shortlisting Basis

KRA Recruitment

iTax/eTIMS

Core Systems

Kenyan Tax

Chapter 6

Integrity Standard

Kenya Constitution

The KRA Recruitment CBT Aptitude Test is a strictly timed computer-based test with no application fee. Candidates are evaluated on cognitive ability and tax knowledge, with shortlisting based on relative competitive scoring.

Sample KRA CBT Aptitude Test Practice Questions

Try these sample questions to test your KRA CBT Aptitude Test exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1What is the standard rate of Value Added Tax (VAT) on taxable goods and services in Kenya?

A.14%

B.16%

C.18%

D.20%

Explanation: The standard rate of Value Added Tax (VAT) in Kenya is 16%, as set by the VAT Act of 2013. Some goods and services may be zero-rated or exempt, but taxable items are standard-rated at 16%.

2What is the upper annual gross turnover limit (not to be exceeded) for a small business in Kenya to qualify for Turnover Tax (TOT) rather than standard income tax on profits?

A.Ksh 1 million

B.Ksh 5 million

C.Ksh 15 million

D.Ksh 25 million

Explanation: Turnover Tax (TOT) applies to a resident person whose gross business turnover is more than Ksh 1,000,000 but does not exceed Ksh 25,000,000 in a year of income. The Ksh 25 million upper limit was set by the Finance Act 2023 (raised from Ksh 50 million). It is a simplified tax for small and micro enterprises.

3Which digital portal was launched by the Kenya Revenue Authority (KRA) in 2014 to enable online filing and payment of domestic taxes?

A.eTIMS

B.iTax

C.Single Window System

D.KRA Mobile

Explanation: The KRA launched the iTax system in 2014 to automate the filing and payment of domestic taxes, including PAYE, VAT, Corporate Tax, and Individual Income Tax. This replaced manual paper filings and visits to KRA offices.

4Which type of tax is deducted directly by an employer from an employee's salary and remitted to KRA on a monthly basis?

A.Withholding Tax (WHT)

B.Value Added Tax (VAT)

C.Pay As You Earn (PAYE)

D.Turnover Tax (TOT)

Explanation: Pay As You Earn (PAYE) is a method of collecting income tax from individuals in employment. Employers are required by law to deduct PAYE from their employees' salaries according to graduated tax bands and remit it to KRA by the 9th of the following month.

5Under KRA regulations, what is the deadline for filing the annual individual income tax return for the previous calendar year?

A.April 30th

B.June 30th

C.December 31st

D.March 31st

Explanation: The tax year in Kenya runs from January 1st to December 31st. Individuals must file their annual returns and pay any outstanding taxes by June 30th of the following calendar year.

6What does the acronym eTIMS stand for under KRA's modernization of VAT compliance?

A.Electronic Tax Invoice Management System

B.Electronic Tax Information Monitoring System

C.Enhanced Tax Invoice Management Software

D.East Africa Tax Integration Management System

Explanation: eTIMS stands for Electronic Tax Invoice Management System. It is a software-based solution designed by KRA to capture and transmit invoice data in real-time to curb tax evasion.

7What is the primary tax identification number issued by KRA to taxpayers in Kenya called?

A.National ID

B.Tax Compliance Certificate (TCC)

C.Personal Identification Number (PIN)

D.Taxpayer Registration Number (TRN)

Explanation: KRA issues a Personal Identification Number (PIN) to identify individuals and corporate entities for tax purposes. A PIN is required for various transactions in Kenya, including opening bank accounts, buying land, and getting a job.

8What is the current standard rate of Turnover Tax (TOT) for small businesses in Kenya, as amended by recent finance acts?

A.1%

B.3%

C.5%

D.7.5%

Explanation: The standard rate of Turnover Tax (TOT) for eligible small businesses in Kenya is 3% of their gross monthly turnover. It is filed and paid on a monthly basis by the 20th of the following month.

9Under recent amendments in Kenya's tax laws, what is the rate of Residential Rental Income Tax charged on gross rental income?

A.5%

B.7.5%

C.10%

D.15%

Explanation: Effective January 1, 2024, the Monthly Residential Rental Income Tax rate in Kenya was reduced from 10% to 7.5% of the gross rental income. It is applicable to resident persons whose gross residential rental income is between Ksh 288,000 and Ksh 15 million per annum.

10What is the penalty for an individual taxpayer who fails to submit their annual tax return by the statutory deadline of June 30th in Kenya?

A.Ksh 1,000

B.Ksh 2,000

C.Ksh 10,000

D.Ksh 20,000

Explanation: Under the Tax Procedures Act of Kenya, the penalty for late filing of an individual annual tax return is Ksh 2,000 or 5% of the tax due, whichever is higher. For non-individuals (companies), the late filing penalty is Ksh 20,000 or 5% of tax due.

About the KRA CBT Aptitude Test Exam

The Kenya Revenue Authority (KRA) Recruitment CBT Aptitude Test is a mandatory screening assessment for candidates applying to positions in the KRA. It evaluates numerical reasoning, verbal reasoning, critical thinking, situational judgment, and tax-domain knowledge (such as iTax, eTIMS, and Kenyan taxation laws).

Questions

100 scored questions

Time Limit

Timed (typically 60-90 minutes)

Passing Score

Competitive relative ranking

Exam Fee

Ksh 0 (Free) (Kenya Revenue Authority (KRA))

KRA CBT Aptitude Test Exam Content Outline

25%

Tax-Domain Knowledge

Covers Kenyan income tax (PAYE, Corporate, Turnover, Rental), VAT, Excise Duty, Customs, and digital systems like iTax and eTIMS.

25%

Numerical Reasoning

Tests arithmetic calculations, rates, percentages, ratios, and interpreting data from tables and graphs.

25%

Verbal Reasoning & Comprehension

Covers passage comprehension, word relationships, grammar checks, and drawing inferences from written statements.

25%

Logical & Situational Judgement

Evaluates critical thinking, pattern recognition, logical sequence solving, and workplace scenarios assessing integrity and professional conduct.

How to Pass the KRA CBT Aptitude Test Exam

What You Need to Know

Passing score: Competitive relative ranking
Exam length: 100 questions
Time limit: Timed (typically 60-90 minutes)
Exam fee: Ksh 0 (Free)

Keys to Passing

Complete 500+ practice questions
Score 80%+ consistently before scheduling
Focus on highest-weighted sections
Use our AI tutor for tough concepts

KRA CBT Aptitude Test Study Tips from Top Performers

1Practice numerical calculation questions without a calculator under time limits to build speed and accuracy.

2Read up on the official KRA website about the role of KRA, their corporate structure, and recent tax policies.

3Understand digital tax filing platforms in Kenya, specifically iTax operations and eTIMS electronic invoicing rules.

4Review basic English comprehension and logical sequence puzzle formats to save time on the day of the test.

5Take mock exams consisting of verbal, numerical, logical, and situational questions to experience the real test environment.

Frequently Asked Questions

What is the KRA Recruitment CBT Aptitude Test?

It is a Computer-Based Test (CBT) used by the Kenya Revenue Authority (KRA) as a screening tool to shortlist candidates for interviews. It tests general aptitude (verbal, numerical, logical) and tax-domain knowledge.

Is there a registration fee for the KRA aptitude test?

No. The Kenya Revenue Authority does not charge any application or examination fees at any stage of the recruitment process. Be alert to prevent job scams.

What topics are covered on the KRA recruitment test?

The exam generally tests three cognitive areas—Numerical Reasoning, Verbal Reasoning, and Logical Reasoning—along with Tax-Domain Knowledge (basic Kenyan tax types, iTax, and eTIMS) and Situational Judgement.

What is the passing score for the KRA recruitment exam?

There is no fixed passing score published. Shortlisting is done based on relative ranking, where candidates with the highest scores are selected for the interview stage.

How should I prepare for the KRA tax domain section?

Study the main types of taxes in Kenya (Income Tax, VAT, Excise, Customs Duty), understand KRA's mandate, and review KRA's digital platforms like iTax and the eTIMS invoicing requirements.