Title I am currently residing outside Kenya and have a KRA PIN. I am employed here and my income taxed. Should I still declare my income or should I file a NIL return?
Description

Where the income earned and taxed outside Kenya is taxable in Kenya as explained in Question 2 above, the taxpayer should declare that income and file their return via iTax.


Section 16(2)(c) of the Income Tax Act allows for the deduction of income tax or tax of a similar nature paid on income which is charged to tax in a country outside Kenya, to a certain extent.


Where there is a Double Tax Agreement in effect between Kenya and the other country, Section 42 provides for a foreign tax credit.
Category Taxation of Foreign Income