- Applies to a non-resident persons income accrued or earned from Kenya through a digital marketplace.
- Enacted by FA no.8 of 2020.
- The rate of tax is 1.5% of the gross transaction.
- Returns due date is 20th of the following month.
tax ACADEMY
Income Tax Act (cap 470)
: KENYAprevious next
Chapter 17
Digital Service Tax Timeline
| Year | Persons Chargeable | Service Chargeable to Tsx | Return Period |
|---|---|---|---|
| FA 2020 | Resident and non-resident | On payment | All digital services |
| FA 2021 | Non-resident including those with PE | 20th of preceeding month | Excluded services inder s.9(2) and 35 of ITA |
| FA 2022 | Non resident taxpayers |
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