KRA - KRA

Title	Is foreign income taxable in Kenya?
Description	Kenya operates a source based tax system, meaning that income is only subject to tax in Kenya if it accrued in or was derived from Kenya. However, there are a few exceptions to this rule such that income earned outside Kenya is taxable in Kenya. In the case of employment income earned outside Kenya by a Kenyan resident individual In the case of business income where a Kenyan person carried on their business partly in Kenya and partly outside Kenya.
Category	Taxation of Foreign Income

Title

Is foreign income taxable in Kenya?

Description

Kenya operates a source based tax system, meaning that income is only subject to tax in Kenya if it accrued in or was derived from Kenya.

However, there are a few exceptions to this rule such that income earned outside Kenya is taxable in Kenya.

In the case of employment income earned outside Kenya by a Kenyan resident individual

In the case of business income where a Kenyan person carried on their business partly in Kenya and partly outside Kenya.