Tax calculators, PDF workspace, currency tools, education calculators and more — all built for Kenya. Tax tools updated for Finance Act 2025.
Kenya's tax system is administered by the Kenya Revenue Authority (KRA) and ranks among the most structured in East Africa. Personal income tax in Kenya follows a progressive Pay-As-You-Earn (PAYE) framework with rates spanning from 10% to 35% across five income bands, all denominated in the Kenyan Shilling (KES). Beyond PAYE, Kenyan employees face several mandatory statutory deductions that significantly affect take-home pay. The National Social Security Fund (NSSF) requires a tiered employee contribution of up to KSh 2,160 per month under the new rates, while the Social Health Insurance Fund (SHIF) — which replaced the National Hospital Insurance Fund (NHIF) — levies 2.75% of gross salary. The Affordable Housing Levy (AHL) adds a further 1.5% employee contribution matched by employers. As of 2025, both SHIF and AHL are treated as pre-tax deductions, reducing taxable income before PAYE is calculated, though the corresponding tax reliefs for these contributions were repealed in December 2024 under the Tax Laws Amendment Act. Kenya also applies a standard VAT rate of 16% on most goods and services with certain exemptions for essential items. Personal relief of KSh 2,400 per month, insurance relief capped at KSh 5,000 per month, and pension deductions up to KSh 20,000 per month help reduce the overall tax burden. AfroTools offers free, KRA-compliant PAYE calculators, NSSF and SHIF contribution tools, AHL calculators, and comprehensive net salary breakdown tools for Kenya. All tools are updated for the 2025/2026 tax year and reflect the latest Finance Act provisions.
2025 amendments now in effect. SHIF (2.75%) and Affordable Housing Levy (1.5%) are now pre-tax deductions — subtracted from gross salary before PAYE is calculated. SHIF relief (15%) and AHL tax relief were repealed by the Tax Laws Amendment Act 2024, effective December 2024.
Tax calculators, document tools, and more — built specifically for Kenya or available across all 54 African countries.
Official KRA tax tables, NSSF, SHIF, and AHL rates for the 2025/2026 period.
| Monthly Taxable Income (KSh) | Annual Equivalent | Rate |
|---|---|---|
| Up to KSh 24,000 | Up to KSh 288,000/yr | 10% |
| KSh 24,001 – 32,333 | KSh 288,001 – 388,000/yr | 25% |
| KSh 32,334 – 500,000 | KSh 388,001 – 6,000,000/yr | 30% |
| KSh 500,001 – 800,000 | KSh 6,000,001 – 9,600,000/yr | 32.5% |
| Above KSh 800,000 | Above KSh 9,600,000/yr | 35% |
| Component | Details | Rate / Cap |
|---|---|---|
| Tier I (Lower earnings) | Up to KSh 7,000 | 6% each |
| Tier II (Upper earnings) | KSh 7,001 – KSh 36,000 | 6% each |
| Max employee contribution | Tier I + Tier II | KSh 2,160/mo |
| Max total (ee + er) | Both tiers, both parties | KSh 4,320/mo |
| Component | Details | Rate |
|---|---|---|
| SHIF contribution | On gross monthly salary | 2.75% |
| Minimum contribution | Regardless of salary | KSh 300/mo |
| Tax treatment (2026) | Pre-tax deduction | Deductible |
| SHIF relief (15%) | Repealed Dec 2024 | Repealed |
| Component | Details | Rate |
|---|---|---|
| Employee contribution | On gross salary | 1.5% |
| Employer contribution | Matched | 1.5% |
| Tax treatment (2026) | Pre-tax deduction | Deductible |
| AHL tax relief | Repealed Dec 2024 | Repealed |
Major changes from the Tax Laws Amendment Act 2024 and Finance Act 2025.