1.4.1 Employer Only Fringe Benefits Tax

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Kenya

1.4.1�� Employer only fringe benefits tax

Fringe benefits tax (FBT) is only paid by the employer and not by the employee. The FBT charge applies to all low interest loans provided by the employer after 10 June 1998.

Low interest loans are treated in a different way to other benefits in Kenya. Instead of being included in the income tax calculation (and being subject to PAYE withholding

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