A person is considered to be tax resident in Kenya if they:
- have a permanent home in Kenya and were present in Kenya for any period in a particular year of income under consideration, or
- do not have a permanent home in Kenya but were:
- present in Kenya for 183 days or more in that year of income, or
- present in Kenya in that year of income and in each of the two preceding years of income for periods averaging more than 122 days in each year of income.
Effective 1 July 2022, the Finance Act, 2022 defined the phrase 'permanent home' to mean a place where an individual resides or that is available to that individual for residential purposes in Kenya, or where, in the opinion of the Commissioner, the individual’s personal or economic interests are closest.