# Do we charge VAT on therapy and counselling sessions?

URL: https://tymirahealth.com/resources/faqs/do-we-charge-vat-on-therapy-and-counselling-sessions
For: Finance | Billing and payments | Reviewed by Independent clinical reviewer, Registered mental health clinician, Kenya | Last reviewed 8 November 2026

**Answer:** Medical, dental and nursing services are listed as exempt supplies in the First Schedule to the VAT Act, so qualifying medical services carry no VAT, and related input VAT cannot be reclaimed. Whether a particular service counts as 'medical' is a question of fact: counselling delivered by non-medical practitioners, corporate wellness workshops, training or product sales may be treated differently. If you also supply taxable services worth KES 5 million or more a year, VAT registration may be required. Get written advice from a tax adviser, or seek a KRA ruling.

Sources: Kenya Revenue Authority: https://www.kra.go.ke/images/publications/Goods-and-Services-Listed-in-First-and-Second-Schedule-of-The-VAT-Act.pdf - Kenya Revenue Authority: https://www.kra.go.ke/individual/filing-paying/types-of-taxes/value-added-tax

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