Tax for villas and homes hosting foreign tourists is 26k per yr. Sijui about the airbnbs.
http://www.watamukenya.net/en/artic...as-or-guest-houses-in-kenya-is-operative.html
The tax on private homes and the guest house in Kenya, already indicated in the "Tourism Act" of 2011 and "Tourism Regulatory Authority regulation of 2014" is now operative.
For homes and villas, the annual fee is KES 26,000. For renewal, it is KES 26,000.
As described in the act, contraventions are liable to fines of up to 100,000 shillings.