Employment income is assessed in Kenya for income tax on the accruals basis. This means that it is taxable over the period for which it is earned (not assessed and taxed on the payment date). (PAYE Guide, section 21).
Where an amount of employment income is received in a tax year that is different to the year(s) in which it accrued (was earned), it is income of the accrual year(s).
If the first tax year of
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Web page updated on 17 Mar 2025 15:29