Related documents
- Is amended by 24th Annual Supplement

LAWS OF KENYA
INCOME TAX ACT
THE INCOME TAX (SET-OFF TAX REBATE FOR GRADUATE APPRENTICESHIPS) REGULATIONS
LEGAL NOTICE 97 OF 2016
- Published in Kenya Gazette Vol. CXVIII—No. 70 on 24 June 2016
- Commenced on 1 April 2016
- [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
1. Citation
These Regulations may be cited as the Income Tax (Set-off Tax Rebate for Graduate Apprenticeships) Regulations and shall come into operation on the 1st April, 2016.2. Interpretation
In these Regulations, unless the context otherwise requires-"graduate apprentice" means a university graduate who is bound by a written contract of apprenticeship to serve an employer for a period of at least six to twelve months during any year of income;"contract of apprenticeship" means a written agreement which provides for specific terms of apprenticeship and employment including but not limited to job training;"Director-General" means the Director-General appointed under section 4 (c) of the Industrial Training Act (Cap. 237);"employer" has the meaning assigned to it under the Employment Act (Cap. 226):"tax rebate" means an allowable expenditure that is in addition to the expenditure already allowed under section 15 (1) of the Act;"university graduate" means a graduate from a university who has at least a bachelor's degree from a university recognized in Kenya;3. Eligible employer
An employer who is subject to tax under section 3 of the Act, other than an employer whose income is wholly exempt, shall, subject to section 39B of the Act, be eligible for a tax rebate.4. Engagement of an apprentice
An employer shall not engage graduate apprentice without the written permission of the Director-General of the National Industrial Training Authority.5. Contract of apprenticeship
6. Issuance of apprenticeship certificate
7. Maintenance of records
An employer who is eligible for deduction of a tax rebate shall maintain certified copies of the contract of apprenticeship and the apprenticeship certificate for every apprentice certified by the Director General.8. Deduction of tax rebate
Notwithstanding section 15 of the Act, an employer shall, subject to regulation 7, deduct a tax rebate equal to fifty percent of the amount of salaries and wages paid to at least ten apprentices.9. Time limit for deduction of tax rebate
No deduction for a tax rebate for an apprentice shall be allowed after a period of three years from the due date of the employer's last tax return.History of this document
31 December 2022 this version
Revised by
24th Annual Supplement
24 June 2016
01 April 2016
Commenced