Tax Rates
PAYE
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PAYE Calculator (Updated 2021 tax rates). This is what is currently being used in PAYE calculations 2023
Monthly Bands of Taxable Income (KES) | Tax Rate |
---|---|
0 – 24,000 | 10% |
On the next 8,333 | 25% |
Remaining amount over 32,333 | 30% |
Personal Relief: KES 2,400.00 per month |
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 |