Income Tax Act 2023 INCOME TAX ACT CHAPTER 470 Revised Edition 2018 2012 Published by the National Council for Law Reporting with the Authority of the Attorney General www kenyalaw Rev 2017 Income Tax CAP 470 CHAPTER 470 INCOME TAX ACT ARRANGEMENT OF SECTIONS PART I PRELIMINARY Section 1 Short title and commencement
THE FINANCE ACT 2023 No 4 of 2023 Date of Assent 26th June 2023 Date of Commencement See Section 1 AN ACT of Parliament to amend the laws relating to various taxes and duties and for matters incidental thereto ENACTED by the Parliament of Kenya as follows PART I PRELIMINARY 1 Effective date 1st July 2023 Taxation of Repatriated Income for Non residents Introduces the taxation of repatriated income for non residents with a permanent establishment in Kenya at a rate of 15 and reduce their Corporate Income Tax CIT rate to 30 from 37 5 Effective date 1st January 2024 Turnover Tax
Income Tax Act 2023
Income Tax Act 2023
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336 258 39 Practitioner s Income Tax Act 2023 64th Edition 2 Volumes
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THE INCOME TAX ACT PRINCIPAL LEGISLATION ARRANGEMENT OF SECTIONS Section Title PART I PRELIMINARY PROVISIONS 1 Short title 2 Application 3 Interpretation PART II IMPOSITION OF INCOME TAX 4 Charge of tax PART III INCOME TAX BASE Division I Calculating the Income Tax Base Subdivision A Total Income July 20 2023 2023 1274 Kenya enacts tax changes under Finance Act 2023 The changes will affect the imposition of income tax value added tax excise tax and various fees and penalties as well as general tax compliance requirements
The Act has introduced two additional tax bands above the current marginal tax rate of 30 i e 32 5 applicable to individuals earning monthly incomes between Ksh 500 000 and Ksh 800 000 and 35 applicable to individuals earning monthly incomes of more than Ksh 800 000 1 Income Tax Act 2023 25 06 2023 2 The Gift Tax Act 1990 08 04 2016 3 The Travel Tax Act 2003 08 04 2016
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INCOME TAX ACT CHAPTER 470 Revised Edition 2018 2012 Published by the National Council for Law Reporting with the Authority of the Attorney General www kenyalaw Rev 2017 Income Tax CAP 470 CHAPTER 470 INCOME TAX ACT ARRANGEMENT OF SECTIONS PART I PRELIMINARY Section 1 Short title and commencement
https://kra.go.ke/.../The-Finance-Act--2023.pdf
THE FINANCE ACT 2023 No 4 of 2023 Date of Assent 26th June 2023 Date of Commencement See Section 1 AN ACT of Parliament to amend the laws relating to various taxes and duties and for matters incidental thereto ENACTED by the Parliament of Kenya as follows PART I PRELIMINARY 1
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