Tax residence under Kenyan tax law depends on whether you have access to a permanent home in Kenya (including a rented apartment) and the number of days you have been residing in Kenya.
If you have access to a permanent home in Kenya and during one year, you have been residing in Kenya for a period of at least 183 days, you will be considered to be tax resident in Kenya.
If you have had access to a permanent home and within the last three years, including the tax year, you have been resident in Kenya for at least 122 days in aggregate, you will be considered as being tax resident in Kenya.
If you are considered to be tax resident in Kenya, you are required to register for tax with the KRA and be issued with a PIN that is unique to you, through the KRA’s online iTax platform. With a PIN, you will be required to file an annual tax return by the 30th of June each year, showing the taxable income and tax due on such taxable income.
