Frequently Asked Questions
Some insights on Kenyan tax regime:
Kenya operates a self-assessment tax regime, where taxpayers are required to file their own tax returns and submit them to the Kenya Revenue Authority (KRA).
The following incomes are subject to taxation in Kenya:
- Employment income (salaries, bonuses, and allowances)
- Capital gains from the sale of property or shares
- Rental income from property leases
- Interest income from savings or investments
- Dividends from shares and investments
- Pension withdrawals and annuities
- Income from digital marketplaces
- Natural resource income
A KRA PIN is required for individuals and businesses engaging in:
- Property registration and transfer
- Vehicle registration and licensing
- Business name and company registration
- Importation, customs clearing, and trade licensing
- Applying for government tenders and contracts
- Opening bank accounts and mobile money pay bill/till numbers
- Professional body registrations and licensing
The deadline for filing individual tax returns (such as PAYE) is June 30th of every year. Businesses have up to six months after the end of their financial year to file.