AGADVOKS GLOBALKENYA · ENGLISH

Income Tax Act

34. Rates of tax

Edition: 2026-07-01 · In force

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34. Rates of tax

(1)The tax chargeable on any income specified in this Act shall be at the rate specified in the Third Schedule.

(2)Subject to subsection (1), the transfer of interest in a person shall be charged in accordance with the Ninth Schedule.

(3)In this section “person” does not include a partnership.

[Act No. 2 of 1975, s. 5, Act No. 13 of 1975, s. 2, Act No. 8 of 1978, s. 9, Act No. 12 of 1980, s. 3, Act No. 6 of 1981, s. 5, Act No. 10 of 1987, s. 33, Act No. 10 of 1988, s. 33, Act No. 10 of 1990, s. 49, Act No. 9 of 1992, s. 46, Act No. 6 of 1994, s. 41, Act No. 5 of 1998, s. 36, Act No. 9 of 2007, s. 22, Act No. 4 of 2012, s. 15, Act No. 57 of 2012, s. 16, Act No. 38 of 2013, s. 14, Act No. 16 of 2014, s. 10, Act No. 14 of 2015, s. 11, Act No. 38 of 2016, s. 8, Act No. 9 of 2018, Sch., Act No. 10 of 2018, s. 9, Act No. 23 of 2019, s. 11, Act No. 2 of 2020, Sch, Act No. 8 of 2020, s. 7, Act No. 22 of 2022, s. 15, Act No. 12 of 2024, s. 12.]

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Source: Kenya Law