Draft Regulations: A summary of the Income Tax (Significant Economic Presence Tax) Regulations, 2025
A summary of the Income Tax (Significant Economic Presence Tax) Regulations, 2025
What is the Significant Economic Presence Tax?
This is a final tax on the income of non-resident persons who provide services through a business carried out over the internet or an electronic network to users in Kenya.
Applicability and ScopeTarget Group: Non-resident persons without a permanent...