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.