According to Section 2 of the Income Tax Act, CAP 470, Laws of Kenya (“the ITA”) There are 3 ways one becomes resident

• Where one has a permanent home in Kenya and was present in Kenya for any period in any particular year of income under consideration;
•  Where one has no permanent home in Kenya but–
• was present in Kenya for a period or periods amounting in the aggregate to 183 days or more in that year of income; or

Tax Residency

According to Section 2 of the Income Tax Act, CAP 470, Laws of Kenya (“the ITA”) There are 3 ways one becomes resident

• Where one has a permanent home in Kenya and was present in Kenya for any period in any particular year of income under consideration;
•  Where one has no permanent home in Kenya but–

a. was present in Kenya for a period or periods amounting in the aggregate to 183 days or more in that year of income; or