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 if I move to Kenya as a remote worker?
Kenya uses a progressive tax system with five income tax brackets ranging from 10% to 35%. Your effective tax rate depends on your salary level, but you'll also benefit from a personal relief credit of KES 28,800 per year that reduces your tax bill. For example, earnings up to KES 288,000 are taxed at 10%, while income above KES 9,600,000 is taxed at 35%.
What deductions reduce my taxable income in Kenya?
As an employee in Kenya, your taxable income is reduced by NSSF contributions (capped at KES 4,320 per year), SHIF contributions (2.75% of gross salary), and the Affordable Housing Levy (1.5% of gross salary). These three social contributions are all deductible from your gross income before income tax is calculated, which can meaningfully lower your tax burden.
Do I have to pay social security contributions in Kenya?
Yes, as an employee in Kenya you contribute to three mandatory social schemes: the National Social Security Fund (NSSF) at a fixed KES 4,320 per year, the Social Health Insurance Fund (SHIF) at 2.75% of your gross salary, and the Affordable Housing Levy (AHL) at 1.5% of your gross salary. All three are deducted from your salary and help fund social benefits and healthcare.
Is there a difference between gross and take-home pay in Kenya due to taxes and contributions?
Yes, significantly. Your take-home pay is your gross salary minus income tax, NSSF, SHIF, AHL, and the personal relief credit is applied as a tax credit. For example, someone earning KES 500,000 would see deductions for all three social contributions plus income tax, making their net pay substantially lower than their gross salary.
Are there any special tax deductions for expats or remote workers in Kenya?
The standard tax model for Kenya does not include special expat deductions or remote worker allowances. However, if you own a home, you may qualify for a mortgage interest deduction of up to KES 360,000 per year, and certain other reliefs like insurance relief are available if you meet specific requirements and provide proof to the tax authority.
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