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Kenya has a Double Taxation Agreement with the UK. So when an athlete like Sebastian Sawe wins big abroad the UK gets first bite at the prize money.
Sawe earned 48 million shillings. The UK taxes him at 20 percent. That is 9.6 million gone right there.
When he comes home he still has to declare the full 48 million to KRA. Kenya taxes its residents on income earned anywhere in the world. But because of the agreement KRA will not tax him twice. They give him credit for what he already paid in the UK.
KRA first works out what he owes in Kenya on the whole amount. Around 16.35 million. Then they subtract the 9.6 million he paid in Britain. So in the end Sawe pays Kenya about 6.75 million.
He still loses a big chunk overall but at least the system tries not to double dip completely. That is why there was so much noise about protecting athletes from heavy tax hits on their winnings.

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