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Income Tax  


Income Tax Act(cap 470)

: KENYA



Chapter 7

Payments to Non Residents in Kenya (s.10)

When a resident person or a person having a permanent establishment in Kenya makes a payment to any other person in respect of;(s.10(1)

  1. a management or professional fee or training fee;
  2. a Royalty or natural resource income;
  3. interest & deemed interest;
  4. the use of property (Rent);
  5. an appearance or performance fee as an entertainer, sports personality;
  6. a promoter, subcontractors offering services to a gig, performance or appearance above;
  7. winnings;
  8. demurrage charges;and (s.5 FA 2018)
  9. an insurance premium. (s.5 FA 2018)
  10. sales promotion, marketing, advertising services, and transportation of goods (excluding air and shipping transport services).
the amount shall be deemed to have accrued in or derived from Kenya. Provided that the payment is incurred in the production of income accrued in or derived partly or wholly in Kenya.

Payments to a non resident foreign company by its Kenyan branch is not deemed to be accrued or derived in Kenya and this section does not apply.
» These are subjected to withholding tax.(s.34(2))
» Liaison office not deemed to be carrying business.

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