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Tax Exemption in Kenya - Who should apply for Tax Exemption?

Article Index
Tax Exemption in Kenya
Who should apply for Tax Exemption?
Application and duration for the Tax Exemption Status
Which Organizations should apply for the exemption?
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(a) established in Kenya or

(b) whose regional headquarters is situated in Kenya,

The Commissioner is satisfied that the income is to be expended either in Kenya or in circumstances in which the expenditure of that income is for purposes which result in the benefit of the residents of Kenya.

Provided that any such income which consists of gains or profits from a business shall not be exempt from tax unless those gains or profits are applied solely to those purposes and either -

(i) the business is carried on in the course of the actual execution of those purposes; or

(ii) the work in connection with the business is mainly carried on by beneficiaries under those purposes; or

(iii) the gains or profits consist of rents (including premiums or similar consideration in the nature of rent) received from the leasing or letting of land and chattels leased or let therewith.