Corporate
	Topic	Page type	Activate/Deactivate
	Other issues	Optional
Individual
	Topic	Page type	Activate/Deactivate
	Sample personal income tax calculation	Optional
	Other issues	Optional

Kenya

Corporate - Branch income

Last reviewed - 26 February 2020

The profit of a PE is taxed at the branch income tax rate of 37.5%, but there is no further taxation on the distribution of branch profits. There are certain restrictions with respect to the tax deductibility of certain costs, such as royalties, interest, and management fees, paid to the head office. However, these payments are also not subject to WHT.