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Tax Rates

PAYENHIF and NSSF parameters for 2019.

PAYE

PAYE rates in effect from 1 January 2018:

Monthly Taxable Pay (Ksh) Annual Taxable Pay (Ksh) Rate of Tax (%)
Up to 12,298 Up to 147,580 10
12,299 - 23,885 147,581 - 286,623 15
23,886 - 35,472 286,624 - 425,666 20
35,473 - 47,059 425,667 - 564,709 25
Above 47,059 Above 564,709 30

 

NHIF

NHIF rates in effect from 1 April 2015:

Gross Pay (Ksh) Deduction (Ksh)   Gross Pay (Ksh) Deduction (Ksh)
Up to 5,999 150   40,000 - 44,999 1,000
6,000 - 7,999 300   45,000 - 49,999 1,100
8,000 - 11,999 400   50,000 - 59,999 1,200
12,000 - 14,999 500   60,000 - 69,999 1,300
15,000 - 19,999 600   70,000 - 79,999 1,400
20,000 - 24,999 750   80,000 - 89,999 1,500
25,000 - 29,999 850   90,000 - 99,999 1,600
30,000 - 34,999 900   100,000 and above 1,700
35,000 - 39,999 950      

Other PAYE parameters:

  Monthly Limit (Ksh) Annual Limit (Ksh) Effective Since
Personal Relief 1,408 16,896 1st January 2018
Insurance Relief 5,000 60,000 1st January 2007
Allowable Pension Fund Contribution 20,000 240,000 1st January 2006
Allowable HOSP Contribution 4,000 48,000 1st January 1999
Owner Occupier Interest 25,000 300,000 1st January 2017
Disability Exemption 150,000 1,800,000 10th March 2010