Who it applies to
People without a permanent Kenyan home checking annual presence and separately reviewing the multi-year route.
Kenya tax — 183-day residence
Kenya has a permanent-home route, a 183-day route without such a home, and a separate three-year average route above 122 days. This counter only covers annual presence.
Check your own dates: Kenya tax — 183-day residence calculator →
Summary
- Day rule / reminder
- 183 days in the year of income · 122-day average separate
- Window
- Calendar year
- What the tool measures
- The recorded-day component
- Official reference
- Kenya Revenue Authority (OECD residency summary) ↗
Kenya has a permanent-home route, a 183-day route without such a home, and a separate three-year average route above 122 days. This counter only covers annual presence.
The rule
A permanent home in Kenya establishes residence with fewer days. A separate test averages more than 122 days a year over this and the two preceding years; it is not calculated here.
Counting the days
Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · Kenya
Recorded result: 10 days
Example 2 — overlapping records
- to · Kenya
- to · Kenya
Recorded result: 15 days
Example 3 — two visits with a gap
- to · Kenya
- to · Kenya
Recorded result: 16 days
Exceptions & edge cases
A permanent home in Kenya establishes residence with fewer days. A separate test averages more than 122 days a year over this and the two preceding years; it is not calculated here.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“The window follows the latest twelve months.”
This counter uses the calendar year. A rolling window and a calendar year can produce different totals.
Frequently asked questions
What does this rule count?
Kenya has a permanent-home route, a 183-day route without such a home, and a separate three-year average route above 122 days. This counter only covers annual presence.
Which counting window does this tool use?
Calendar year. Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
What else should I check before relying on the total?
A permanent home in Kenya establishes residence with fewer days. A separate test averages more than 122 days a year over this and the two preceding years; it is not calculated here.
Where can I read the official requirements?
Read Kenya Revenue Authority (OECD residency summary) ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
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