A person is considered a tax resident in Kenya if they meet any of the following conditions:

1. Permanent Home in Kenya:
   • They have a permanent home in Kenya and were present in Kenya for any period in the tax year under review.
2. No Permanent Home in Kenya, but:
   • They were present in Kenya for 183 days or more in the year of income, or
   • They were present in Kenya during the tax year and in each of the two preceding years, with an average stay of more than 122 days per year.

Definition of ‘Permanent Home’

Effective 1 July 2022, the Finance Act, 2022 clarified that a permanent home refers to:

• A place where an individual resides or is available for their residential purposes in Kenya.
• A place where, in the opinion of the Commissioner, the individual’s personal or economic interests are closest.

What This Means: If you meet the above criteria, you are subject to taxation on worldwide income as a Kenyan tax resident.