Kenya Tax Calculator (2026)
Income tax rates and take-home pay for Kenya
Kenya Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| First KES 288,000 | KES 0 - KES 288,000 | 10.0% |
| Next KES 100,000 | KES 288,000 - KES 388,000 | 25.0% |
| Next KES 5,612,000 | KES 388,000 - KES 6,000,000 | 30.0% |
| Next KES 3,600,000 | KES 6,000,000 - KES 9,600,000 | 32.5% |
| On all income over KES 9,600,000 | KES 9,600,000+ | 35.0% |
Tax credit: KES 28,800
National Social Security Fund (NSSF)
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Rate | KES 0+ | 6.0% |
Capped at KES 51,840 per year
Social Health Insurance Fund (SHIF)
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Rate | KES 0+ | 2.8% |
Affordable Housing Levy (AHL)
| Bracket | Income Range | Rate |
|---|---|---|
| Standard 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
- · Tax year 2025 reflects changes from the Tax Laws (Amendment) Act 2024.
- · Effective 2025, Social Health Insurance Fund (SHIF) and Affordable Housing Levy (AHL) are tax-deductible for PAYE purposes.
- · NSSF employee contribution cap for 2025 is KES 4,320 monthly (KES 51,840 annually).
- · Personal relief is provided as a non-refundable tax credit.
Frequently asked questions
How much income tax will I pay in Kenya?
Kenya uses a progressive tax system with five income brackets ranging from 10% on your first KES 288,000 to 35% on income over KES 9,600,000. After calculating tax on each bracket, you receive a personal relief credit of KES 28,800 that reduces your total tax bill. The exact amount depends on your total annual income and applicable deductions.
What are NSSF, SHIF, and the Affordable Housing Levy?
These are three mandatory employee contributions deducted from your salary. NSSF (National Social Security Fund) is 6% up to KES 51,840 annually, SHIF (Social Health Insurance Fund) is 2.75%, and the Affordable Housing Levy (AHL) is 1.5%. Good news: as of 2025, all three are tax-deductible, meaning they reduce your taxable income before income tax is calculated.
What's my take-home pay after taxes and deductions?
Your take-home pay is calculated by subtracting income tax and all three social contributions (NSSF, SHIF, and AHL) from your gross salary. For example, on a KES 500,000 annual salary, you'd pay roughly KES 91,000 in total deductions, leaving you with around KES 409,000 take-home. Use our calculator above to see the exact breakdown for your specific income.
Do expats and remote workers pay the same income tax as Kenyan citizens?
Yes, the income tax rates and brackets apply equally to all residents working in Kenya, including expats and remote workers. However, tax residency rules determine whether you're subject to Kenyan tax; generally, you're considered a resident if you spend 183 days or more in Kenya during a tax year. Non-residents may have different tax treatment, so consult a local tax advisor if you're unsure of your status.
Is there a flat tax option or lower rate for specific income types?
No, Kenya does not offer a flat tax option. All employment income is taxed using the same five progressive brackets, with rates increasing from 10% to 35% as your income rises. There are no special lower rates for specific income types like freelance or investment income under the standard employment tax system.
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