Income Tax Act(cap 470)

: ^KENYA

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Chapter 3

Residency Rules in Kenya - Individuals

A person is resident in Kenya where:

» they have a permanent home in Kenya and

» are in Kenya even for a single day in the tax year (calendar year)

» or do not have a permanent home in Kenya but are in Kenya for

  » 183 days or more in aggregate during the current tax year

  » more than 122 days per year in the current tax year and the two preceding years

Residency Rules - Companies(s.2):

Companies are resident in Kenya if;

a) The Company is incorporated in Kenya; or

b) The management or control of the Company during a particular fiscal year was conducted in Kenya; or

c) The Company is declared to be resident in Kenya by the Minister of Finance by notice in the Kenya Gazette

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