The Income Tax Act states that as “income tax shall be charged for each year of income* upon all the income of a person, whether earned in or outside Kenya by a resident person, the whole of the gains or profits”. If you’re a Kenyan, by default there will be an income tax liability. Freelancers are supposed to pay taxes. If you’re working as yourself (individual) then you fall under “Income from Employment/Business - Services Rendered” bracket so you need to self assess and pay income tax which varies on the amount declared (refer to PAYE rates). If you are working as sole proprietor (registered business in Kenya) then your liability will be presumptive (if you will make less that 5m) and turnover tax (above 5m) plus PAYE, if you are company then it will be corporate income tax (30%) plus PAYE for the amount that you will pay yourself. For example, as a company, say you earned 100k and your salary from that amount is 30k. it will be 30% of 70k (Corporate Income Tax) as its your profit less salary expense. but from your 30k salary you’ll pay PAYE as per the PAYE rates.