Kenya

Eastern Africa · KE · 15 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• has a permanent home in Kenya and is present in Kenya at any time during the year of income
• no permanent home in Kenya but present in Kenya for 183 days or more in the year of income
• present in Kenya for an average of 122 days or more in each year over the current year of income and the two preceding years

Tax residency is based purely on physical presence and having a permanent home, so ceasing residency is generally achieved by leaving Kenya, not maintaining a permanent home there, and staying below the 183‑day/122‑day thresholds.

Source: Kenya Revenue Authority (via OECD – Income Tax Act, Section 2)

Tax treaty network (15)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.