Kenya
Business income at progressive 10–35% less expenses and relief, filed via iTax. USDC is income at KES value on receipt, and disposing digital assets can attract the 3% DAT. Confirm evolving DAT mechanics.
Individual income tax on self-employment/business income (sole proprietor carrying on a trade).
Resident progressive 10–35% (top 35% above KES 9.6M); personal relief KES 28,800/yr.
NSSF/SHIF are mainly employment-linked; no mandatory self-employment social tax equivalent to PAYE.
Register with KRA (PIN); file the annual individual return (business schedule) via iTax by 30 June.
USDC is income at KES value on receipt; Kenya's 3% Digital Asset Tax applies on transfer/exchange (an advance credit for residents). Both income tax and DAT layers apply.