Commentary

4.3 School fees

Kenya
Kenya | Commentary

4.3 School fees

Kenya | Commentary

4.3     School fees

School fees and educational costs paid by the employer for the employee's children are a taxable BIK unless the employer disallows these costs in the company accounts for corporation tax purposes.

If the employer pays corporation tax on the amounts, then the school fees become tax free for the employee.

(Income Tax Act, section 5(4)(d))

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