This Is An Act Of Parliament Enacted To Govern All Matters Relating To Taxation In Kenya, Including;
All persons whether resident or non-resident who gained income from Kenya or whose income comes from Kenya are supposed to pay income tax (Section 3)
With regards to businesses carried on partly in Kenya and outside Kenya by a person resident in Kenya, all gains from them are deemed to have arisen in Kenya.
A person is resident in Kenya if he has a permanent home in Kenya and was present for at any time in the year or if he has no permanent home in Kenya, was present for at least 183 days in the year or 122 days in the last two years.
A company is considered resident in Kenya if it is incorporated in Kenya, if it is managed and controlled in Kenya or if it has been declared to be a resident by the Minister in a notice in the Kenya Gazette
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