Kenya Tax Calculator (2026)
Income tax rates and take-home pay for Kenya
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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
How much income tax will I pay as an employee in Kenya?
Kenya uses a progressive tax system with five income tax brackets ranging from 10% on the first KES 288,000 to 35% on income above KES 9,600,000. You'll also receive a personal relief of KES 28,800 per year applied as a tax credit, which reduces your overall tax liability.
What are the mandatory deductions from my salary in Kenya?
As an employee in Kenya, you have three main mandatory deductions: NSSF (National Social Security Fund) at a fixed KES 4,320 annually, SHIF (Social Health Insurance Fund) at 2.75% of your gross salary, and the Affordable Housing Levy at 1.5% of your gross salary. All three are deductible from your taxable income, which lowers your overall income tax.
What's the difference between gross salary and take-home pay in Kenya?
Your take-home pay is your gross salary minus income tax and the three mandatory social contributions (NSSF, SHIF, and AHL). For example, on a KES 500,000 annual salary, you'd pay income tax on the amount after deducting these contributions, plus the personal relief of KES 28,800.
Are there any tax reliefs or deductions available to employees in Kenya?
The main relief available to all employees is the personal relief of KES 28,800 per year. Additional reliefs like mortgage interest deduction (capped at KES 360,000 annually) and insurance relief (15% of premiums, max KES 60,000) are available but require specific circumstances or documentation to claim.
Do I pay tax differently as an expat or remote worker in Kenya?
The tax calculator assumes a standard resident employee earning employment income in Kenya and does not model special expat deductions or multiple employers. If you're a remote worker or expat, you should verify your residency status and employment classification with the Kenya Revenue Authority, as these may affect your tax obligations.
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