Income Tax Act

39B. Set-off tax rebate for apprenticeships

Edition: 2026-07-01 · In force

39B. Set-off tax rebate for apprenticeships

(1)Any employer who engages at least ten university or technical and vocational education and training graduates as apprentices for a period of six to twelve months during any year of income shall be eligible for tax rebate in the year subsequent to the year of such engagement.

(2)The Cabinet Secretary may by notice in the Gazette make regulations for the better carrying out of the provisions of this section.[Act No. 14 of 2015, s. 13, Act No. 8 of 2021, s. 14.]

D-Double Taxation Relief

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Source: Kenya Law