Employees who were Kenyan-taxable due to working in that country may leave and become non-resident, but still have a trailing Kenyan tax liability on their long-term incentive income, such as a performance bonus or stock plan (see Kenya's irregular income rules at 3.2).
The effect is that any accrued payment is added to the employee's taxable pay for tax years before the tax year of payment (limited to five earlier tax years in certain cases).
As
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:38