ADVOKS GLOBAL · KENYA
Income Tax Act
13. Certain income exempt from tax, etc.
Edition: 2026-07-01 · In force
13. Certain income exempt from tax, etc.
(1)Notwithstanding anything in Part II, the income specified in Part I of the First Schedule which accrued in or was derived from Kenya shall be exempt from tax to the extent so specified.(2)The Cabinet Secretary may, by notice in the Gazette, provide–(a)that any income or class of income which accrued in or was derived from Kenya shall be exempt from tax to the extent specified in such notice;(b)that any exemption under subsection (1) of this section shall cease to have effect either generally or to the extent specified in the notice.(3)A notice under subsection (2) of this section shall be laid before the National Assembly without unreasonable delay, and if a resolution is passed by the National Assembly within twenty days on which it next sits after the notice is so laid that the notice be annulled, it shall thenceforth be void, but without prejudice to the validity of anything previously done thereunder, or to the issuing of a new notice.