High Court Bars KRA From Taxing Churches

Photo Courtesy: Jogran Josh

Churches in Kenya will have a sigh of relief as The High Court barred the Kenya Revenue Authority from demanding tax on tithes, donations and offerings without exemptions.

Justice David Majanja upheld a ruling of the tax Appeals tribunal, which stopped the taxman from demanding tax from Thika Road Baptist Church of 5.5 million shillings

“I, therefore, find and hold that since tithes, offering and freewill donations are not income chargeable with income tax, it was not necessary for the church to seek an exemption,” Justice Majanja said.

This comes as a major relief to churches that collect hundreds of millions of shillings in tithes every year and a win by the taxman would have been used as a precedent to go after the big and established churches.

According to the judge, the KRA failed to demonstrate that tithes, donations and offerings are gains and profits, employment or rights granted for use of property or any other form of recognized income by the Income Tax Act.

While churches are exempted from paying taxes on tithes, the KRA insisted they must get the exemption, which is subject to certain conditions.

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