Kenya Tax Calculator (2026)
Income tax rates and take-home pay for Kenya
Advertisement
Kenya Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| First bracket | KES 0 - KES 288,000 | 10.0% |
| Second bracket | KES 288,000 - KES 388,000 | 25.0% |
| Third bracket | KES 388,000 - KES 6,000,000 | 30.0% |
| Fourth bracket | KES 6,000,000 - KES 9,600,000 | 32.5% |
| Fifth bracket | KES 9,600,000+ | 35.0% |
Tax credit: KES 28,800
National Social Security Fund (NSSF)
Fixed amount: KES 4,320 per year
Capped at KES 4,320 per year
Social Health Insurance Fund (SHIF)
| Bracket | Income Range | Rate |
|---|---|---|
| SHIF contribution rate | KES 0+ | 2.8% |
Affordable Housing Levy (AHL)
| Bracket | Income Range | Rate |
|---|---|---|
| AHL contribution rate | KES 0+ | 1.5% |
Key Facts
Tax Year
2025
Currency
KES
Top Rate
35.0%
Brackets
5 brackets
Tax Credit
KES 28,800
Social Contributions
3 items
Assumptions
- · Model represents a resident employee earning employment income in Kenya.
- · Personal relief of KES 28,800 per annum (KES 2,400 per month) applied as a tax credit.
- · NSSF contributions capped at KES 4,320 per annum (effective 1 February 2025) and are deductible from taxable income.
- · SHIF contributions at 2.75% of gross salary are deductible from taxable income (per Tax Laws Amendment Act 2024).
- · Affordable Housing Levy (AHL) at 1.5% of gross salary is deductible from taxable income (per Tax Laws Amendment Act 2024).
- · Mortgage interest deduction capped at KES 360,000 per annum is not modeled as it requires specific property ownership; available to qualifying homeowners.
- · Retirement benefit scheme contributions (up to 30% of pensionable income or KES 360,000 per annum, whichever is lowest) are not modeled as they are optional and variable.
- · Insurance relief (15% of premiums, max KES 60,000 per annum) not modeled as it requires proof and varies by individual circumstances.
- · Post-retirement medical fund contributions not modeled as they are optional.
- · Employment expense reimbursements (travel, entertainment, mileage) excluded as they are reimbursements, not taxable income.
- · Model assumes no multiple employers, no rental income, no special expat deductions, and standard PAYE withholding.
Frequently asked questions
What is the top income tax rate in Kenya?
The highest marginal income tax rate in Kenya is 0.3%. Your effective tax rate will be lower depending on your income level.
How many tax brackets does Kenya have?
Kenya has 5 income tax brackets. Income is taxed in brackets - you only pay the higher rate on income above each threshold, not on your entire income.
How is take-home pay calculated in Kenya?
Take-home pay in Kenya is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.
Advertisement
Compare Kenya with other countries
Other tax calculators
Compare Kenya with another country
See side-by-side tax breakdowns for any two countries