Kenya tax guide
Planning reference for Kenya using KES salary values.
This is not an official government calculation. Confirm final details with PwC Worldwide Tax Summaries - Kenya or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Kenya-resident employee with regular gross salary and the standard KES 2,400 monthly personal relief. Includes deductible employee NSSF, Social Health Insurance Fund and Affordable Housing Levy contributions. Mortgage, additional pension and other deductions are excluded.
Reference details
| Currency | KES |
|---|---|
| National tax label | PAYE |
| Personal allowance | Not modeled |
| Employee contributions | Employee deductions: NSSF 6% up to KES 108,000 monthly earnings, SHIF 2.75%, and Affordable Housing Levy 1.5%. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 10.0% | Up to 288,000 KES |
| 2 | 25.0% | Up to 388,000 KES |
| 3 | 30.0% | Up to 6,000,000 KES |
| 4 | 32.5% | Up to 9,600,000 KES |
| 5 | 35.0% | Top bracket and above |
Official source
PwC Worldwide Tax Summaries - Kenya: https://taxsummaries.pwc.com/kenya/individual/other-taxes
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.