(a) gains or profits from –
(i) a business, for whatever period of time carried on;
(ii) employment or services rendered
(iii) a right granted to another person for use or occupation of property;
(b) dividends or interest;
(c) (i) a pension, charge or annuity; and
(ii) any withdrawal from, or payments out of, a registered
pension fund, or a registered provident fund or a
registered individual retirement fund; and
(iii) any withdrawals from registered home ownership
savings plan.
(d) an amount deemed to be the income of a person under the Income Tax Act.
INCOME FROM BUSINESSES- Where a business is carried on or exercised partly within and
partly outside Kenya by a resident person, the whole of the gains or profits from that business shall be deemed to have accrued in or to have been derived from Kenya.The gains or profits of a partner shall under Kenya law be the sum of -
(i) remuneration payable to him by the partnership together with interest on capital so payable, less
interest on capital payable by him to the partnership; and
(ii) his share of the total income of the partnership, calculated after deducting the total of any
remuneration and interest on capital payable to any partner by the partnership and after adding
any interest on capital payable by any partner to the partnership.;
INCOME FROM EMPLOYMENT- This applies to-
(a) a person who is, or was at the time of the employment or when the services were rendered, a resident person in respect of any employment or services rendered by him in Kenya or outside Kenya; or
(b) a non-resident person in respect of any employment with or services rendered to an employer who is resident in Kenya or the permanent establishment in Kenya of an employer who is not so resident.
Other forms of incomes that are taxed under Kenya laws include:
- Income from Property,
- Income from dividends,
- Income from pensions
- Income from management or professional fees, royalties, interest and rents,
- Income of certain nonresident persons deemed derived from Kenya .