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 has a progressive income tax system with five tax brackets ranging from 10% on your 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 (KES 2,400 per month) that reduces your tax bill. The exact amount depends on your salary and which brackets your income falls into.
What deductions are taken from my salary in Kenya?
As an employee in Kenya, you'll have three main deductions from your gross salary: NSSF (National Social Security Fund) at KES 4,320 per year, SHIF (Social Health Insurance Fund) at 2.75% of your salary, and the Affordable Housing Levy at 1.5% of your salary. All three are deductible from your taxable income, which means they reduce the amount of income subject to tax.
What is SHIF and why do I pay it?
SHIF (Social Health Insurance Fund) is a mandatory healthcare contribution introduced under the Tax Laws Amendment Act 2024 that replaces the previous health insurance system. You contribute 2.75% of your gross salary, and this contribution is deductible from your taxable income, helping to fund Kenya's social health insurance system.
Is Kenya's income tax the same across all regions?
Kenya has a national income tax system with standardized brackets and rates that apply across the entire country; there are no regional or state-level income taxes that vary by location. This means your tax liability is the same whether you work in Nairobi, Mombasa, or any other part of Kenya.
What happens if I earn above KES 9,600,000 per year?
If your annual income exceeds KES 9,600,000, you'll pay the top marginal tax rate of 35% on all income above that threshold. This is Kenya's highest tax bracket, and combined with the mandatory deductions for NSSF, SHIF, and the Affordable Housing Levy, your effective tax rate will be significantly higher than someone earning less.
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