| 1001 | 103 | Hyper – Supermarket: over 100 employees/over 5000 sq.m | 150000 | 40000 | 60000 | N/A | 3000 | 253000 |
| 1001 | 104 | Mega – supermarkets: 76 – 100 employees/ 4001 – 5000 sq.m | 125000 | 30000 | 50000 | N/A | 2000 | 207000 |
| 1001 | 105 | Large Supermarket: 51-75 employees/ 3001 – 4000 sq. m. m/prime location | 100000 | 12000 | 40000 | N/A | 1500 | 153500 |
| 1001 | 110 | Medium Supermarket: 21-50 employees/2001-3000 sq.m | 75000 | 6000 | 30000 | N/A | 1000 | 112000 |
| 1001 | 115 | Small Supermarket: 1-20 employees/Upto-2000 sq.m | 50000 | 4500 | 10000 | N/A | 500 | 65000 |
| 1011 | 103 | Hyper – Non Food: over 100 employees/over 5000 sq.m | 150000 | 40000 | | N/A | 3000 | 193000 |
| 1011 | 104 | Mega – Non Food: 76 – 100 employees/ 4001 – 5000 sq.m | 125000 | 30000 | 0 | N/A | 2000 | 157000 |
| 1011 | 105 | Large – Non Food: 51-75 employees/ 3001 – 4000 sq. m. m/prime location | 100000 | 12000 | 0 | N/A | 1500 | 113500 |
| 1011 | 110 | Medium – Non Food:21-50 employees/2001-3000 sq.m | 75000 | 6000 | 0 | N/A | 1000 | 82000 |
| 1011 | 115 | Small – Non Food:1-20 employees/Upto-2000 sq.m | 50000 | 4500 | 0 | N/A | 500 | 55000 |
| 1006 | 103 | Large butchery shop or retail service: over 5 employees/over 30sq.m | 20000 | 4500 | 10000 | N/A | 3000 | 37500 |
| 1006 | 104 | Medium butchery shop or retail service: 3-5 employees/5-30sq.m | 15000 | 2500 | 7000 | N/A | 2000 | 26500 |
| 1006 | 105 | Small butchery shop or retail service: upto 2 employees/less than 5sq.m | 10000 | 2000 | 5000 | N/A | 1000 | 18000 |
| 1003 | 105 | Large trader shop/Agency or retail service: over 5 employees/over 300sq.m | 25000 | 12000 | 10000 | N/A | 3000 | 50000 |
| 1003 | 110 | Medium trader shop/Agency retail service: 3-5 employees/50-300sq.m | 15000 | 2500 | 7000 | N/A | 1000 | 25500 |
| 1003 | 115 | Small trader shop/Agency or retail service: upto 2 employees/less than 50sq.m | 5000 | 2000 | 2500 | N/A | 500 | 10000 |
| 1010 | 105 | Large Non Food trader shop/Agency or retail service: over 5 employees/over 300sq.m | 25000 | 12000 | 0 | N/A | 3000 | 40000 |
| 1010 | 110 | Medium Non Food trader shop/Agency retail service: 3-5 employees/50-300sq.m | 15000 | 2500 | 0 | N/A | 1000 | 18500 |
| 1010 | 115 | Small Non Food trader shop/Agency or retail service: upto 2 employees/less than 50sq.m | 5000 | 2000 | 0 | N/A | 500 | 7500 |
| 1008 | 120 | Kiosk: Light or temporary construction less than 5sq.m | 4000 | 1000 | 1500 | N/A | 500 | 7000 |
| 1017 | 195 | All shops and retail services in Nairobi City County owned Markets | 4000 | 2000 | 1500 | N/A | 500 | 8000 |
| 1016 | 195 | All non food shops and retail services in Nairobi City County owned Markets | 4000 | 2000 | 0 | N/A | 500 | 6500 |
| 1002 | 103 | Hyper - Chemist/Pharmacy: over 100 employees/over 5000 sq.m | 150000 | 40000 | 60000 | N/A | 3000 | 253000 |
| 1002 | 104 | Mega - Chemist/Pharmacy: 76 – 100 employees/ 4001 – 5000 sq.m | 125000 | 30000 | 50000 | N/A | 2000 | 207000 |
| 1002 | 105 | Large - Chemist/Pharmacy: 51-75 employees/ 3001 – 4000 sq. m. m/prime location | 100000 | 12000 | 40000 | N/A | 1500 | 153500 |
| 1002 | 110 | Medium - Chemist/Pharmacy: 21-50 employees/2001-3000 sq.m | 75000 | 6000 | 30000 | N/A | 1000 | 112000 |
| 1002 | 115 | Small - Chemist/Pharmacy: 1-20 employees/Upto-2000 sq.m | 50000 | 4500 | 10000 | N/A | 500 | 65000 |
| 1014 | 103 | Hyper - Distributor: over 100 employees/over 5000 sq.m | 150000 | 40000 | 60000 | N/A | 3000 | 253000 |
| 1014 | 104 | Mega - Distributor: 76 – 100 employees/ 4001 – 5000 sq.m | 125000 | 30000 | 50000 | N/A | 2000 | 207000 |
| 1014 | 105 | Large - Distributor: 51-75 employees/ 3001 – 4000 sq. m. m/prime location | 100000 | 12000 | 40000 | N/A | 1500 | 153500 |
| 1014 | 110 | Medium - Distributor: 21-50 employees/2001-3000 sq.m | 75000 | 6000 | 30000 | N/A | 1000 | 112000 |
| 1014 | 115 | Small - Distributor: 1-20 employees/Upto-2000 sq.m | 50000 | 4500 | 10000 | N/A | 500 | 65000 |
| 1004 | 103 | Hyper - Wholesaler: over 100 employees/over 5000 sq.m | 150000 | 40000 | 60000 | N/A | 3000 | 253000 |
| 1004 | 104 | Mega - Wholesaler: 76 – 100 employees/ 4001 – 5000 sq.m | 125000 | 30000 | 50000 | N/A | 2000 | 207000 |
| 1004 | 105 | Large - Wholesaler: 51-75 employees/ 3001 – 4000 sq. m. m/prime location | 100000 | 12000 | 40000 | N/A | 1500 | 153500 |
| 1004 | 110 | Medium - Wholesaler: 21-50 employees/2001-3000 sq.m | 75000 | 6000 | 30000 | N/A | 1000 | 112000 |
| 1004 | 115 | Small - Wholesaler: 1-20 employees/Upto-2000 sq.m | 50000 | 4500 | 10000 | N/A | 500 | 65000 |
| 1009 | 103 | Hyper - Wholesaler-Non Food: over 100 employees/over 5000 sq.m | 150000 | 40000 | 0 | N/A | 3000 | 193000 |
| 1009 | 104 | Mega - Wholesaler-Non Food: 76 – 100 employees/ 4001 – 5000 sq.m | 125000 | 30000 | 0 | N/A | 2000 | 157000 |
| 1009 | 105 | Large - Wholesaler-Non Food: 51-75 employees/ 3001 – 4000 sq. m. m/prime location | 100000 | 12000 | 0 | N/A | 1500 | 113500 |
| 1009 | 110 | Medium - Wholesaler-Non Food: 21-50 employees/2001-3000 sq.m | 75000 | 6000 | 0 | N/A | 1000 | 82000 |
| 1009 | 115 | Small - Wholesaler-Non Food: 1-20 employees/Upto-2000 sq.m | 50000 | 4500 | 0 | N/A | 500 | 55000 |
| 1012 | 104 | Hyper - Wines and Spirits: over 100 employees/over 5000 sq.m | 150000 | 40000 | 60000 | N/A | 500 | 250500 |
| 1012 | 104 | Mega - Wines and Spirits: 76 – 100 employees/ 4001 – 5000 sq.m | 125000 | 30000 | 50000 | N/A | 2000 | 207000 |
| 1012 | 105 | Large - Wines and Spirits: 51-75 employees/ 3001 – 4000 sq. m. m/prime location | 100000 | 12000 | 40000 | N/A | 1500 | 153500 |
| 1012 | 110 | Medium - Wines and Spirits: 21-50 employees/2001-3000 sq.m | 75000 | 6000 | 30000 | N/A | 1000 | 112000 |
| 1012 | 115 | Small - Wines and Spirits: 6-20 employees/ 501-2000 sq.m | 50000 | 4500 | 10000 | N/A | 500 | 65000 |
| 1012 | 110 | Mini - Wines and Spirits upto 5 employees/upto 500 sq.m | 15000 | 2500 | 7000 | N/A | 500 | 25000 |
| 1013 | 103 | Hyper – Non Food: over 100 employees/over 5000 sq.m | 150000 | 40000 | | N/A | 3000 | 193000 |
| 1013 | 104 | Mega – Non Food: 76 – 100 employees/ 4001 – 5000 sq.m | 125000 | 30000 | | N/A | 2000 | 157000 |
| 1013 | 105 | Large – Non Food: 51-75 employees/ 3001 – 4000 sq. m. m/prime location | 100000 | 12000 | | N/A | 1500 | 113500 |
| 1013 | 110 | Medium – Non Food:21-50 employees/2001-3000 sq.m | 75000 | 6000 | | N/A | 1000 | 82000 |
| 1013 | 115 | Small – Non Food:11-20 employees/1001-2000 sq.m | 50000 | 4500 | | N/A | 500 | 55000 |
| 1013 | 105 | Large trader shop/Agency or retail service: 5-10 employees/301-1000sq.m | 25000 | 12000 | | N/A | 3000 | 40000 |
| 1013 | 110 | Medium trader shop/Agency retail service: 3-5 employees/50-300sq.m | 15000 | 2500 | | N/A | 1000 | 18500 |
| 1013 | 115 | Small trader shop/Agency or retail service: upto 2 employees/less than 50sq.m | 5000 | 2000 | | N/A | 500 | 7500 |
| 1015 | 103 | Hyper – Food based: over 100 employees/over 5000 sq.m | 150000 | 40000 | 60000 | N/A | 3000 | 253000 |
| 1015 | 104 | Mega – Food based: 76 – 100 employees/ 4001 – 5000 sq.m | 125000 | 30000 | 50000 | N/A | 2000 | 207000 |
| 1015 | 105 | Large – Food based: 51-75 employees/ 3001 – 4000 sq. m. m/prime location | 100000 | 12000 | 40000 | N/A | 1500 | 153500 |
| 1015 | 110 | Medium – Food based:21-50 employees/2001-3000 sq.m | 75000 | 6000 | 30000 | N/A | 1000 | 112000 |
| 1015 | 115 | Small – Food based:11-20 employees/1001-2000 sq.m | 50000 | 4500 | 10000 | N/A | 500 | 65000 |
| 1015 | 105 | Large trader shop/Agency or retail service: 5-10 employees/301-1000sq.m | 25000 | 12000 | 10000 | N/A | 3000 | 50000 |
| 1015 | 110 | Medium trader shop/Agency retail service: 3-5 employees/50-300sq.m | 15000 | 2500 | 7000 | N/A | 1000 | 25500 |
| 1015 | 115 | Small trader shop/Agency or retail service: upto 2 employees/less than 50sq.m | 5000 | 2000 | 2500 | N/A | 500 | 10000 |
| 1005 | 103 | Hyper - Soda Distributor: over 100 employees/over 5000 sq.m | 150000 | 40000 | 60000 | N/A | 3000 | 253000 |
| 1005 | 104 | Mega - Soda Distributor: 76 – 100 employees/ 4001 – 5000 sq.m | 125000 | 30000 | 50000 | N/A | 2000 | 207000 |
| 1005 | 105 | Large - Soda Distributor: 51-75 employees/ 3001 – 4000 sq. m. m/prime location | 100000 | 12000 | 40000 | N/A | 1500 | 153500 |
| 1005 | 110 | Medium - Soda Distributor: 21-50 employees/2001-3000 sq.m | 75000 | 6000 | 30000 | N/A | 1000 | 112000 |
| 1005 | 115 | Soda Distributor:11-20 employees/1001-2000 sq.m | 50000 | 4500 | 10000 | N/A | 500 | 65000 |
| 1005 | 105 | Soda Distributor: 5-10 employees/301-1000sq.m | 25000 | 4500 | 10000 | N/A | 3000 | 42500 |
| 1005 | 110 | Soda Distributor: 3-5 employees/50-300sq.m | 15000 | 2500 | 7000 | N/A | 1000 | 25500 |
| 1005 | 115 | Soda Distributor: upto 2 employees/less than 50sq.m | 5000 | 2000 | 2500 | N/A | 500 | 10000 |
| 1007 | 120 | Food Kiosk: Light or temporary construction less than 5sq.m | 4000 | 1000 | 1500 | N/A | 500 | 7000 |
| 2001 | 201 | 1 hawker with motor vehicle (food) | 7000 | | 5000 | N/A | 1000 | 13000 |
| 2002 | 205 | 1 hawker with motor vehicle (non-food) | 7000 | | 0 | N/A | 1000 | 8000 |
| 2003 | 210 | 1 hawker without motor vehicle (food) | 5000 | | 1500 | N/A | 1000 | 7500 |
| 2004 | 215 | 1 hawker without motor vehicle (non-food) | 5000 | | 0 | N/A | 1000 | 6000 |
| 2005 | 220 | Small informal sector trader / service provider e.g. shoe shiner,shoe repairer, street vendor (non-food) | 2500 | | 0 | N/A | 1000 | 3500 |
| 2006 | 295 | Small informal sector trader / service provider/ street vendor (soda, sweets,Cigarettes etc.) | 2500 | | 1500 | N/A | 1000 | 5000 |
| 2007 | 296 | Semi-permanent informal sector trader: up to 2 persons in verandah or temporary building(newspapers & book sellers) | 3500 | | 0 | N/A | 1000 | 4500 |
| 3001 | 303 | Large Transport Company: with over 10 aeroplanes/International Airlines | 500000 | 75000 | 0 | N/A | 3000 | 578000 |
| 3001 | 305 | Medium Transport Company: with 6-10 aeroplanes | 300000 | 55000 | 0 | N/A | 2000 | 357000 |
| 3001 | 310 | Small- Transportation Company: with up to 5 aeroplanes | 200000 | 45000 | 0 | N/A | 1500 | 246500 |
| 3019 | 301 | Mega Transport Company: with over 100 vehicles | 200000 | 45000 | 0 | N/A | 3000 | 248000 |
| 3019 | 303 | Large Transport Company: with 51-100 vehicles | 150000 | 40000 | 0 | N/A | 2000 | 192000 |
| 3019 | 305 | Medium Transport Company: with 31-50 vehicles | 100000 | 12000 | 0 | N/A | 1500 | 113500 |
| 3019 | 310 | Small Transportation Company: with 6-30 vehicles | 50000 | 7500 | 0 | N/A | 1000 | 58500 |
| 3019 | 315 | Mini- Transportation Company: with 2 to 5 vehicles | 25000 | 4500 | 0 | N/A | 500 | 30000 |
| 3019 | 316 | Independent Transport Operator: with 1 vehicle 1Taxi & without an office | 7000 | | 0 | N/A | 0 | 7000 |
| 3016 | 320 | Water Bowsers | 25000 | | 10000 | N/A | 500 | 35500 |
| 3017 | 321 | Waste Bowsers | 25000 | | 0 | N/A | 500 | 25500 |
| 3002 | 322 | Large filling station: over 10 pump Nozzles or with garage/workshop and spares retail shop | 50000 | 50000 | 0 | N/A | 3000 | 103000 |
| 3002 | 325 | Medium filling station: 6-10 pump Nozzles or with garage / workshop or spares retail shop | 30000 | 30000 | 0 | N/A | 2000 | 62000 |
| 3002 | 330 | Small filling station: 3-5 pump Nozzles and without garage/workshop or retail shop | 20000 | 20000 | 0 | N/A | 1500 | 41500 |
| 3002 | 335 | Mini filling station: Up to 2 pump Nozzles and without garage/workshop or retail shop | 10000 | 10000 | 0 | N/A | 1000 | 21000 |
| 3013 | 332 | Gas filling depot | 200000 | 7500 | 0 | N/A | 500 | 208000 |
| 3008 | 333 | Large Fuel Dispensers with over 4 dispensers | 10000 | | 0 | N/A | 3000 | 13000 |
| 3008 | 334 | Medium Fuel Dispensers with 2 - 3 dispensers | 7000 | | 0 | N/A | 2000 | 9000 |
| 3008 | 335 | Small Fuel Dispenser with 1 dispenser | 4000 | | 0 | N/A | 1000 | 5000 |
| 3009 | 333 | Large Cooking Gas with over 4 dispensers | 10000 | | 0 | N/A | 3000 | 13000 |
| 3009 | 334 | Medium Cooking Gas with 2 - 3 dispensers | 7000 | | 0 | N/A | 2000 | 9000 |
| 3009 | 335 | Small Cooking Gas with 1 dispenser | 4000 | | 0 | N/A | 1000 | 5000 |
| 3011 | 333 | Large Milk Dispensers with over 4 dispensers | 10000 | | 10000 | N/A | 3000 | 23000 |
| 3011 | 334 | Medium Milk Dispensers with 2 - 3 dispensers | 7000 | | 7000 | N/A | 2000 | 16000 |
| 3011 | 335 | Small Milk Dispenser with 1 dispenser | 4000 | | 5000 | N/A | 1000 | 10000 |
| 3015 | 333 | Large Water Dispensers with over 4 dispensers | 10000 | | 10000 | N/A | 3000 | 23000 |
| 3015 | 334 | Medium Water Dispensers with 2 - 3 dispensers | 7000 | | 7000 | N/A | 2000 | 16000 |
| 3015 | 335 | Small Water Dispenser with 1 dispenser | 4000 | | 5000 | N/A | 1000 | 10000 |
| 3010 | 336 | Large Car Gas Refilling Station with over 10 nozzles | 50000 | 50000 | 0 | N/A | 3000 | 103000 |
| 3010 | 337 | Medium Car Gas Refilling station with 6 - 10 nozzles | 30000 | 30000 | 0 | N/A | 2000 | 62000 |
| 3010 | 338 | Small Car Gas Refilling Station with 3 - 5 nozzles | 20000 | 20000 | 0 | N/A | 1000 | 41000 |
| 3010 | 339 | Mini Car Gas Refilling Station with up to 2 nozzles | 10000 | 10000 | 0 | N/A | 1000 | 21000 |
| 3014 | 336 | Large Electric Vehicle Charging Station with over 10 Charging Ports | 25000 | 10000 | 0 | N/A | 3000 | 38000 |
| 3014 | 337 | Medium Electric Vehicle Charging Stations with 6 - 10 Charging Ports | 20000 | 7500 | 0 | N/A | 2000 | 29500 |
| 3014 | 338 | Small Electric Vehicle Charging Station with 3 - 5 Charging Ports | 15000 | 6000 | 0 | N/A | 1000 | 22000 |
| 3014 | 339 | Mini Electric Vehicle Charging Station with up to 2 Charging Ports | 7500 | 4500 | 0 | N/A | 1000 | 13000 |
| 3003 | 350 | Large food cold storage facility: over 1000sq. m | 70000 | 25000 | 15000 | N/A | 3000 | 113000 |
| 3003 | 350 | Large non-food cold storage facility: over 1000sq. m | 70000 | 25000 | | N/A | 3000 | 98000 |
| 3003 | 352 | Medium food cold storage facility: from 101-1,000sq. m | 30000 | 12000 | 10000 | N/A | 2000 | 54000 |
| 3003 | 352 | Medium non-food cold storage facility: from 101-1,000sq. m | 30000 | 12000 | 0 | N/A | 2000 | 44000 |
| 3003 | 354 | Small food cold storage facility: up to 100sq. m | 15000 | 6000 | 7000 | N/A | 1000 | 29000 |
| 3003 | 354 | Small non cold storage facility: up to 100sq. m | 15000 | 6000 | 0 | N/A | 1000 | 22000 |
| 3004 | 350 | Large food storage facility: over 3000 sq. m Go down/warehouse liquid storage tanks complex | 100000 | 25000 | 15000 | N/A | 3000 | 143000 |
| 3012 | 350 | Large non-food storage facility: over 3000 sq. m Go down/warehouse liquid storage tanks complex | 100000 | 25000 | 0 | N/A | 3000 | 128000 |
| 3004 | 352 | Medium food storage facility: from 2001 – 3000sq. m | 50000 | 12000 | 10000 | N/A | 2000 | 74000 |
| 3012 | 352 | Medium non-food storage facility: from 2001 – 3000sq. m | 50000 | 12000 | 0 | N/A | 2000 | 64000 |
| 3004 | 354 | Small Food Storage Facility: From 1001 - 2000 Sq.m | 20000 | 6000 | 20000 | N/A | 3000 | 49000 |
| 3012 | 354 | Small Non-Food Storage Facility: From 1001 - 2000 Sq.m | 20000 | 6000 | | N/A | 3000 | 29000 |
| 3004 | 362 | Mini food storage facility up to 1000sq. m | 10000 | 6000 | 10000 | N/A | 1000 | 27000 |
| 3012 | 362 | Mini non-food storage facility up to 1000sq. m | 10000 | 6000 | 0 | N/A | 1000 | 17000 |
| 3005 | 363 | Large private vehicles parking capacity: over 100 vehicles | 300000 | 25000 | 0 | N/A | 3000 | 328000 |
| 3005 | 364 | Medium private vehicles parking: capacity 51-100 vehicles | 200000 | 12000 | 0 | N/A | 2000 | 214000 |
| 3005 | 365 | Small private vehicles parking capacity: 1-50 vehicles | 100000 | 12000 | 0 | N/A | 1500 | 113500 |
| 3006 | 376 | Hyper communications company: over 100 employees &/or premises over 1500sq. m | 300000 | 50000 | 0 | N/A | 1000 | 351000 |
| 3006 | 378 | Mega communications company: 61-100 employees &/ or premises of 1001-1500sq. m | 200000 | 40000 | 0 | N/A | 500 | 240500 |
| 3006 | 380 | Large communications company: 41-60 employees or premises of 501-1000sq. m | 100000 | 25000 | 0 | N/A | 3000 | 128000 |
| 3006 | 385 | Medium communications company: 21-40 employees & / or premises of 301-500sq. m | 60000 | 12000 | 0 | N/A | 2000 | 74000 |
| 3006 | 390 | Small communications company: 6-20 employees &/or upto 300 sq.m | 50000 | 6000 | 0 | N/A | 1500 | 57500 |
| 3006 | 392 | Mini communication company: Up to employees 5 | 20000 | 4500 | 0 | N/A | 1000 | 25500 |
| 3007 | 396 | Large Transport Network Companies (Uber, Taxify, Little Cab etc) capacity over 100 vehicles | 300000 | 25000 | 0 | N/A | 3000 | 328000 |
| 3007 | 397 | Medium Transport Network Companies (Uber, Taxify, Little Cab): Capacity 51-100 vehicles | 100000 | 12000 | 0 | N/A | 2000 | 114000 |
| 3007 | 398 | Small Transport Network Companies (Uber, Taxify, Little Cab etc): Capacity 1-50 vehicles | 50000 | 6000 | 0 | N/A | 1000 | 57000 |
| 3009 | 380 | LPG Dealers Large scale (above 50 cylinders) | 20000 | 25000 | 0 | N/A | 3000 | 48000 |
| 3009 | 385 | LPG Dealers Medium (20-50) | 15000 | 12000 | 0 | N/A | 2000 | 29000 |
| 3009 | 390 | LPG Dealers Small (10-20) | 10000 | 6500 | 0 | N/A | 1000 | 17500 |
| 4001 | 402 | Mega agriculture producer, processor, dealer, exporter with over 60 employees | 100000 | 40000 | 50000 | N/A | 3000 | 193000 |
| 4001 | 405 | Large agriculture producer, processor, dealer, exporter with 36-60 employees | 80000 | 25000 | 30000 | N/A | 2000 | 137000 |
| 4001 | 407 | Medium agricultural producer, processor, dealer, exporter with 11-35 employees | 40000 | 12000 | 20000 | N/A | 1500 | 73500 |
| 4001 | 410 | Small agricultural producer, processor, dealer, exporter with 4-10 employees(Commercial Boreholes) | 25000 | 6000 | 10000 | N/A | 1000 | 42000 |
| 4001 | 415 | Mini agricultural producer, processor, dealer, exporter with up to 3 employees | 20000 | 4500 | 7000 | N/A | 500 | 32000 |
| 4003 | 402 | Mega Commercial coffee millers with over 10000 Metric Tons USD 2000 | 100000 | 40000 | 50000 | N/A | 3000 | 193000 |
| 4003 | 405 | Large Commercial coffee millers with 5001 - 10000 Metric Tons USD 1000 | 80000 | 25000 | 30000 | N/A | 2000 | 137000 |
| 4003 | 407 | Medium Commercial coffee millers with 3001 - 5000 Metric Tons USD 750 | 40000 | 12000 | 20000 | N/A | 1500 | 73500 |
| 4003 | 410 | Small Commercial coffee millers up to 3000 Metric Tons USD 500 | 25000 | 6000 | 7000 | N/A | 1000 | 39000 |
| 4004 | 402 | Mega Coffee Rosters with over 1000 bags | 100000 | 40000 | 50000 | N/A | 3000 | 193000 |
| 4004 | 405 | Large Coffee Rosters with 501 - 1000 bags | 80000 | 25000 | 30000 | N/A | 2000 | 137000 |
| 4004 | 407 | Medium Coffee Rosters with 101 - 500 bags | 40000 | 12000 | 20000 | N/A | 1500 | 73500 |
| 4004 | 410 | Small Coffee Rosters with up to 100 bags | 25000 | 6000 | 7000 | N/A | 1000 | 39000 |
| 3022 | 411 | Commercial coffee Warehouse with over 200000 bags 1000USD | 80000 | 25000 | 20000 | N/A | 3000 | 128000 |
| 3022 | 412 | Commercial coffee Warehouse with 100001 - 200000 bags 1000USD | 40000 | 12000 | 10000 | N/A | 2000 | 64000 |
| 3022 | 413 | Commercial coffee Warehouse with up to 100000 bags 750USD | 25000 | 6000 | 7000 | N/A | 1500 | 39500 |
| 4005 | 414 | Large – Space>=2.5ha/throughput – No of animals slaughtered per day >=40 heads of cattle + 200 sheep and goats per day | 100000 | 20000 | 50000 | N/A | 3000 | 173000 |
| 4005 | 415 | Medium – Space>=0.5ha<=2.49/throughput – No of animals slaughtered per day >= 6-39 heads of cattle + 100 - 199 sheep and goats per day | 40000 | 12000 | 30000 | N/A | 2000 | 84000 |
| 4005 | 416 | Small – Space<0.5/throughput – No of animals slaughtered per day <= 5 heads of cattle + <100 sheep and goats per day | 25000 | 6000 | 20000 | N/A | 1500 | 52500 |
| 4002 | 420 | Large mining or natural resources extraction operation with over 50 employees | 200000 | 25000 | 0 | N/A | 3000 | 228000 |
| 4002 | 425 | Medium Mining or Natural Resources Extraction operation with 4-50 employees | 100000 | 20000 | 0 | N/A | 2000 | 122000 |
| 4002 | 426 | Small Mining or Natural Resources Extraction operation with 1-3 employees | 50000 | 12000 | 0 | N/A | 500 | 62500 |
| 4002 | 430 | Mini agricultural, forestry and natural resources exploitation: 1 person acting individually | 25000 | 6000 | 0 | N/A | 1000 | 32000 |
| 5001 | 501 | Large fully serviced and furnished apartments with over 10 apartments/ABNBs | 120000 | 40000 | 50000 | 10000 | 3000 | 223000 |
| 5001 | 502 | Medium fully serviced and furnished apartments with 6-10 apartments/ABNBs | 90000 | 30000 | 30000 | 10000 | 2000 | 162000 |
| 5001 | 503 | Small fully serviced and furnished apartments with 3-5 apartments/ABNBs | 70000 | 20000 | 10000 | 10000 | 1500 | 111500 |
| 5001 | 504 | Mini fully serviced and furnished apartments with 1-2 apartments/ABNBs | 35000 | 10000 | 7000 | 10000 | 3000 | 65000 |
| 5002 | 505 | Large high standards hotel/accommodation facility with over 100 rooms | 200000 | 50000 | 50000 | 10000 | 2000 | 312000 |
| 5002 | 506 | Medium high standards hotel /accommodation facility with over 41 - 100 rooms | 150000 | 30000 | 30000 | 10000 | 1500 | 221500 |
| 5002 | 509 | Small high standards hotel / accommodation facility with upto 40 rooms | 100000 | 25000 | 20000 | 10000 | 1000 | 156000 |
| 5014 | 512 | Large lodging house with restaurant or bar with over 15 rooms | 80000 | 30000 | 30000 | 10000 | 3000 | 153000 |
| 5014 | 515 | Medium lodging house with restaurant or bar with 6-15 rooms | 60000 | 20000 | 20000 | 10000 | 2000 | 112000 |
| 5014 | 518 | Small lodging house with restaurant or bar with upto 5 rooms | 50000 | 12000 | 10000 | 10000 | 1500 | 83500 |
| 5003 | 512 | Large lodging house with over 15 rooms | 70000 | 30000 | 30000 | 10000 | 3000 | 143000 |
| 5003 | 515 | Medium Lodging house with 6 to 15 rooms | 50000 | 20000 | 20000 | 10000 | 2000 | 102000 |
| 5003 | 518 | Small lodging house with up to 5 rooms | 40000 | 10000 | 10000 | 10000 | 1000 | 71000 |
| 5006 | 520 | Hyper restaurant with bar with over 100 seats | 130000 | 50000 | 50000 | 10000 | 3000 | 243000 |
| 5006 | 530 | Mega restaurant with bar with 71-100 seats | 100000 | 40000 | 30000 | 10000 | 2000 | 182000 |
| 5006 | 540 | Large restaurant with bar with 31-70 seats | 70000 | 25000 | 20000 | 10000 | 2000 | 127000 |
| 5006 | 543 | Medium restaurant with bar 11to 30 seats | 50000 | 15000 | 15000 | 10000 | 2000 | 92000 |
| 5006 | 546 | Small restaurant with bar up to 10 seats | 30000 | 10000 | 15000 | 10000 | 1000 | 66000 |
| 5007 | 549 | Mega eating house/snack bar/ tea house with no lodging or alcohol served with over 50 Seats | 40000 | 25000 | 30000 | 10000 | 3000 | 108000 |
| 5007 | 550 | Large eating house/snack bar/tea house with no lodging or alcohol served with 21-50 Seats | 30000 | 20000 | 20000 | 10000 | 2000 | 82000 |
| 5007 | 552 | Medium eating house: snack bar/tea house with no lodging or alcohol served: 6-20 Seats | 25000 | 10000 | 15000 | 10000 | 1500 | 61500 |
| 5007 | 555 | Small eating house, snack bar/tea house with no lodging or alcohol served up to 5 Seats | 15000 | 4500 | 7000 | N/A | 1000 | 27500 |
| 5010 | 556 | Large outside catering services with over 5 employees | 20000 | 4500 | 10000 | N/A | 3000 | 37500 |
| 5010 | 557 | Medium outside Catering Services with 3 to 5 emplyees | 15000 | 2500 | 7000 | N/A | 2000 | 26500 |
| 5010 | 558 | Small outside Catering Services with up to 2 employees | 10000 | 2000 | 5000 | N/A | 1500 | 18500 |
| 5011 | 556 | Mega food trucks of Triple Axle Group (12 wheels-dual tyres and above) | 20000 | 7500 | 10000 | N/A | 2000 | 39500 |
| 5011 | 557 | Large food trucks of Tandem Axle Group (8 - 10 wheels- dual tyres) | 15000 | 6500 | 7000 | N/A | 1500 | 30000 |
| 5011 | 558 | Medium food trucks of Single Axle (4 - 6 wheels fitted with dual tyres) | 10000 | 4500 | 5000 | N/A | 1000 | 20500 |
| 5011 | 559 | Small food trucks of Single Steering Axle (2 wheels fitted with single tyres) | 7000 | 2500 | 2500 | N/A | 1000 | 13000 |
| 5008 | 561 | Large bar/traditional beer seller: over 50 Seats | 25000 | 25000 | 20000 | N/A | 3000 | 73000 |
| 5008 | 564 | Medium bar/traditional beer seller: 16-50 Seats | 20000 | 15000 | 15000 | N/A | 2000 | 52000 |
| 5008 | 567 | Small bar/traditional beer seller: up to 15 Seats | 15000 | 10000 | 10000 | N/A | 1500 | 36500 |
| 7017 | 571 | Large night club with over 50 seats | 100000 | 25000 | 30000 | N/A | 3000 | 158000 |
| 7017 | 574 | Medium night club 16 - 50 seats | 70000 | 15000 | 20000 | N/A | 2000 | 107000 |
| 7017 | 577 | Small night club with upto 15 seats | 50000 | 10000 | 15000 | N/A | 1500 | 76500 |
| 5012 | 557 | Large Commercial kitchen with over 20 employees | 30000 | 25000 | 15000 | N/A | 3000 | 73000 |
| 5012 | 558 | Medium Commercial kitchen with between 5 - 20 employees | 20000 | 12000 | 10000 | N/A | 2000 | 44000 |
| 5012 | 559 | Small commercial kitchen with upto 4 employees | 10000 | 6000 | 7000 | N/A | 1500 | 24500 |
| 5013 | | Large Non Commercial kitchen with over 20 employees | 0 | 25000 | 15000 | N/A | 3000 | 43000 |
| 5013 | | Medium Non Commercial kitchen with between 5 - 20 employees | 0 | 12000 | 10000 | N/A | 2000 | 24000 |
| 5013 | | Small Non commercial kitchen with upto 4 employees | 0 | 6000 | 7000 | N/A | 1500 | 14500 |
| 6001 | 605 | Mega professional services firm with over 100 employees/ professionals. Technicians guards etc. | 150000 | 25000 | 0 | N/A | 3000 | 178000 |
| 6001 | 606 | Large professional services firm with 51- 100 employees/ professionals. Technicians guards etc. | 120000 | 20000 | 0 | N/A | 2000 | 142000 |
| 6001 | 610 | Medium professional services firm with over 21-50 employees/ professional/ technicians/ guards etc. | 80000 | 15000 | 0 | N/A | 1500 | 96500 |
| 6001 | 615 | Small professional services firm with 6-20 employees/professionals/technicians/guards etc. | 40000 | 10000 | 0 | N/A | 1000 | 51000 |
| 6001 | 620 | Mini professional services firm with 1-5 employees/ professionals. Technicians guards etc. | 10000 | 6000 | 0 | N/A | 500 | 16500 |
| 6002 | 625 | Large financial services including Saccos and co-operative societies with over 25 employees | 150000 | 25000 | 0 | N/A | 3000 | 178000 |
| 6002 | 630 | Medium financial services including Saccos and co-operative societies with 6-25 employees | 95000 | 15000 | 0 | N/A | 2000 | 112000 |
| 6002 | 635 | Small financial services including Saccos and co-operative societies with up to 5 employees | 65000 | 10000 | 0 | N/A | 1500 | 76500 |
| 6002 | 640 | Mini financial services including financial consultants/ creditors/ loans on assets firms with no money accounts / 1 person acting individually etc | 40000 | 6000 | 0 | N/A | 500 | 46500 |
| 6009 | 641 | Large financial agent and M-pesa over 5 outlets | 30000 | 12000 | 0 | N/A | 3000 | 45000 |
| 6009 | 642 | Medium financial agent and M-pesa with 2-5 outlets | 20000 | 6000 | 0 | N/A | 2000 | 28000 |
| 6009 | 643 | Small financial agent and M-pesa upto 1 outlet | 10000 | 4500 | 0 | N/A | 1500 | 16000 |
| 6003 | 645 | Money points : above 5 ATMs. Money machines separate from branch/office | 150000 | 15000 | 0 | N/A | 500 | 165500 |
| 6003 | 646 | Money points : 3 - 5 ATMs. Money machines separate from branch/office | 100000 | 10000 | 0 | N/A | 500 | 110500 |
| 6003 | 647 | Money points : up to 2 ATMs. Money machines separate from branch/office | 50000 | 6000 | 0 | N/A | 500 | 56500 |
| 6004 | 675 | Large cyber cafes/bureau with over 20 computers/machines | 30000 | 10000 | 0 | N/A | 3000 | 43000 |
| 6004 | 685 | Medium Cyber Cafes/bureau with 6-20 computer/ machines | 20000 | 6000 | 0 | N/A | 2000 | 28000 |
| 6004 | 690 | Small Cyber Cafes/ bureau with 1-5 computer/machines | 15000 | 4500 | 0 | N/A | 1500 | 21000 |
| 6006 | 696 | Large private markets with over 1,000sq.m | 500000 | 4500 | 0 | N/A | 3000 | 507500 |
| 6006 | 697 | Medium private markets with from 501-1,000sq.m | 300000 | 25000 | 0 | N/A | 2000 | 327000 |
| 6006 | 698 | Small private markets with upto 500sq.m | 200000 | 12000 | 0 | N/A | 1000 | 213000 |
| 7001 | 703 | Large private higher education institutions; any type of private university college or higher education institution with over 200 students. | 150000 | 50000 | 0 | N/A | 3000 | 203000 |
| 7001 | 704 | Medium Private higher education institutions; any type of private university college or higher education institution with 100-200 students | 100000 | 30000 | 0 | N/A | 2000 | 132000 |
| 7001 | 705 | Small Private higher education institutions; any type of private university college or higher education institution with Upto100 students | 50000 | 15000 | 0 | N/A | 1500 | 66500 |
| 7002 | 710 | Larger private education institutions ; nursery, primary and secondary schools with over 100 pupils | 50000 | 25000 | 0 | N/A | 2000 | 77000 |
| 7002 | 715 | Medium private education institutions; nursery, primary and secondary schools with 31- 100 pupils | 30000 | | 0 | N/A | 1500 | 31500 |
| 7002 | 720 | Small private education institutions; nursery, primary and secondary schools with 16 - 30 pupils | 20000 | 4500 | 0 | N/A | 1000 | 25500 |
| 7002 | 721 | Mini private education institutions; Day care, nursery, primary and secondary schools with up to 15 pupils | 10000 | | 0 | N/A | 500 | 10500 |
| 7003 | 722 | Large complementary education institutions over 350 pupils | 10000 | 4500 | 0 | N/A | 3000 | 17500 |
| 7003 | 723 | Medium complementary education institutions 201-350 pupils | 5000 | | 0 | N/A | 2000 | 7000 |
| 7003 | 724 | Small complementary education institutions 1-200 pupils | 3000 | 4500 | 0 | N/A | 1500 | 9000 |
| 7004 | 725 | Large Private Health Facility - Level 6 Hospitals with over 100 beds overnight | 150000 | | 0 | N/A | 2000 | 152000 |
| 7004 | 730 | Medium Private Health Facility - Level 4 & 5 hospitals with 31 - 100 beds | 100000 | 30000 | 0 | N/A | 1500 | 131500 |
| 7004 | 735 | Small Private Health Facility - Level 3 hospitals with 11 - 30 beds | 70000 | 25000 | 0 | N/A | 1000 | 96000 |
| 7004 | 736 | Mini Private Health Facility - Level 2 hospitals / dental / medical /eye clinics/up to 10 beds | 50000 | 6500 | 0 | N/A | 500 | 57000 |
| 7005 | 736 | Mini Private Health Facility - Professionals | 0 | 6500 | 0 | N/A | 500 | 7000 |
| 7014 | 740 | Large Private Mortuary with over 30 bodies | 100000 | 25000 | 0 | N/A | 3000 | 128000 |
| 7014 | 741 | Medium Private Mortuary with 16 - 30 bodies | 50000 | 12000 | 0 | N/A | 3000 | 65000 |
| 7014 | 742 | Small Private Mortuary with up to 15 bodies | 30000 | 6000 | 0 | N/A | 1000 | 37000 |
| 7006 | 743 | Mini Traditional Health Services; Herbalist / Traditional Healer / Supplements | 15000 | 4500 | 0 | N/A | 3000 | 22500 |
| 7013 | 744 | Public Toilets/biodigesters/septic tanks | 10000 | | 0 | N/A | 500 | 10500 |
| 7012 | 745 | Mobile Toilets above 50 | 15000 | | 0 | N/A | 3000 | 18000 |
| 7012 | 746 | Mobile Toilets 21-50 | 10000 | | 0 | N/A | 2000 | 12000 |
| 7012 | 747 | Mobile Toilets 11-20 | 7500 | | 0 | N/A | 1000 | 8500 |
| 7012 | 747 | Mobile Toilets 1-10 | 5000 | | 0 | N/A | 500 | 5500 |
| 7008 | 750 | Large entertainment facility; cinema / theatre / video show/ bowling with over 100seats | 100000 | 25000 | 0 | N/A | 3000 | 128000 |
| 7008 | 752 | Medium entertainment facility cinema / theatre / video show/ bowling with 51-100 seats | 50000 | 12000 | 0 | N/A | 2000 | 64000 |
| 7008 | 755 | Small entertainment facility cinema / theatre / video show/ bowling with upto 50 seats | 35000 | 6000 | 0 | N/A | 1500 | 42500 |
| 7022 | 756 | Large entertainment facility; amusement arcade/ games machines arcade with over 10 machines | 100000 | 25000 | 0 | N/A | 3000 | 128000 |
| 7022 | 757 | Medium entertainment facility amusement arcade/ games machines arcade with 4-10 machines | 50000 | 12000 | 0 | N/A | 2000 | 64000 |
| 7022 | 758 | Small entertainment facility amusement arcade/ games machines arcade with upto 3 machines | 35000 | 6000 | 0 | N/A | 1500 | 42500 |
| 7009 | 750 | Large sport club/gym with over 50 members | 100000 | 25000 | 0 | N/A | 3000 | 128000 |
| 7009 | 752 | Medium sport club/gym with 16 - 50 members | 50000 | 12000 | 0 | N/A | 2000 | 64000 |
| 7009 | 755 | Small sport club/gym facility with upto 15 members | 35000 | 6000 | 0 | N/A | 1500 | 42500 |
| 7019 | 756 | Large entertainment machines with over 5 play stations | 25000 | 25000 | 0 | N/A | 3000 | 53000 |
| 7019 | 757 | Medium entertainment machines with 3- 5 play stations | 15000 | 12000 | 0 | N/A | 2000 | 29000 |
| 7019 | 758 | Small entertainment machines with upto 2 play stations | 10000 | 6000 | 0 | N/A | 1500 | 17500 |
| 7021 | 756 | Large entertainment machines with over 5 pool tables | 25000 | 25000 | 0 | N/A | 3000 | 53000 |
| 7021 | 757 | Medium entertainment machines with 3- 5 pool tables | 15000 | 12000 | 0 | N/A | 2000 | 29000 |
| 7021 | 758 | Small entertainment machines with upto 2 pool tables | 10000 | 6000 | 0 | N/A | 1500 | 17500 |
| 7020 | 759 | Large Massage parlour with over 5 beds | 25000 | 25000 | 0 | N/A | 3000 | 53000 |
| 7020 | 760 | Medium Massage parlour with 3- 5 beds | 15000 | 12000 | 0 | N/A | 2000 | 29000 |
| 7020 | 761 | Small Massage parlour with upto 2 beds | 10000 | 6000 | 0 | N/A | 1500 | 17500 |
| 7011 | 762 | Large casino over 1000sq. m | 150000 | 25000 | 30000 | N/A | 3000 | 208000 |
| 7011 | 763 | Medium casino 501-1000sq. m | 125000 | 12000 | 20000 | N/A | 2000 | 159000 |
| 7011 | 764 | Small casino upto 500sq. m | 100000 | 6000 | 15000 | N/A | 1500 | 122500 |
| 7015 | 765 | Betting shops | 25000 | 6000 | 0 | N/A | 3000 | 34000 |
| 7016 | 766 | Totalizer premises | 30000 | 6000 | 0 | N/A | 3000 | 39000 |
| 8001 | 805 | Large food industrial plant with over 100 employees | 150000 | 50000 | 50000 | N/A | 3000 | 253000 |
| 8001 | 810 | Medium food industrial plant with over 51-100 employees | 120000 | 50000 | 30000 | N/A | 2000 | 202000 |
| 8001 | 815 | Small food industrial plant with over 16-50 employees | 80000 | 30000 | 20000 | N/A | 1000 | 131000 |
| 8001 | 818 | Mini food industrial plant with 1 – 15 employees | 30000 | 30000 | 15000 | N/A | 500 | 75500 |
| 8004 | 815 | Large non-food industrial plant with over 100 employees | 150000 | 20000 | 0 | N/A | 3000 | 173000 |
| 8004 | 818 | Medium non-food industrial plant with over 51-100 employees | 120000 | 20000 | 0 | N/A | 2000 | 142000 |
| 8004 | 805 | Small non-food industrial plant with over 16-50 employees | 80000 | 10000 | 0 | N/A | 1000 | 91000 |
| 8004 | 815 | Mini non-food industrial plant with 1 – 15 employees | 30000 | 10000 | 0 | N/A | 500 | 40500 |
| 8002 | 819 | Mega workshop / service / repair contractor with over 100 employees | 120000 | 30000 | 20000 | N/A | 3000 | 173000 |
| 8002 | 820 | Large workshop / service / repair contractor with 51-100 employees | 80000 | 25000 | 0 | N/A | 3000 | 108000 |
| 8002 | 825 | Medium workshop / service / repair contractor with 21--50 employees | 50000 | 15000 | 0 | N/A | 2000 | 67000 |
| 8002 | 830 | Small workshop / service / repair contractor with 6-20 employees | 20000 | 4500 | 0 | N/A | 1000 | 25500 |
| 8002 | 895 | Mini workshop / factory / contractor/posho mill/printers with Up to 5 employees | 15000 | 4500 | 0 | N/A | 3000 | 22500 |