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Personal Taxes in Kenya

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Personal Taxes in Kenya
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Personal taxes' in Kenya is mainly regulated under the income tax act 1974 laws of Kenya. Under the Pay as you earn (PAYE) regime employers are required to deduct and remit taxes to Kenya Revenue Authority by 9th of every month. But most employers do not consider people engaged by them as employees due to the time served or nature and timing of payment.

It should be noted that the method used for payment of salaries and wages for example through bank transfer, cheque, cash payment, payment in kind is not relevant in computation and payment of (Personal Taxes) Pay as You Earn as is normally named in Kenya. PAYE applies even when the employer has no money to pay the employees.

Who is an employee under Kenyan Tax Laws. An employee is defined as inclusive of any holder of an appointment of office, whether public, private or calling, for which remuneration is payable. "Employee" should be read as including, for example a company director (resident or non-resident), secretary, individuals working for any Religious Organization etc., in addition to those more commonly known as employees.

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