KENYA
Capital:
Nairobi
Currency:
Kenyan Shilling (KES)
Time Zone:
UTC+3
Coat of Arms:
Harambee i.e. Pulling all together

PAYE Calculator | Tax Calculator | Kenya | 2024

Updated: 2-November-2024
SEE ALSO:  Nigeria PAYE Calculator  |  Ghana PAYE Calculator  |  Loan Calculator   |  Income Tax Calculator  |  Salary Calculator  
VIDEO:    How to use tax calculator
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Datamass Kenya Limited
Payslip for NOVEMBER 2024
Felix ADEJIMI
PAY ITEMS KES KES
Total Pay 50,000.00
Less:
Housing Levy (AHL) 750.00
SHIF 1,375.00
NSSF (Tiers 1 & 2) 2,160.00
PAYE Tax 6,622.83
Total Deductions                   ( 10,907.83 )
Take-Home Pay 39,092.17
                 
Thirty-Nine Thousand and Ninety-Two Kenyan Shilling and Seventeen Cent Only [= KES 39,092.17 ]
Chargeable Income (KES): 47,840.00
Employer Housing Levy (KES): 750.00
Employer NSSF (KES): 2,160.00
Effective Tax Rate (%): 13.2457 %
Average Tax Rate (%): 13.8437 %

Kenya PAYE Tax Calculator

In Kenya, it is required that employers deduct certain amount of money from employees' salaries and remit the sum deducted to Kenya Revenue Authority (KRA). The tax amount deducted depends on the earnings of the employee. The higher the earnings, the higher the tax deducted. Hence it is termed PAYE - Paye As You Earned.

Before or on the 9th of the following month, employers are to fill and remit PAYE tax deducted from salaries.
Late filing attracts a penalty which is the higher of 25% of the tax due or 10,000 KES.
Late remittance attracts a penalty of 5% of tax due and 1% interest per month.
Failure to deduct PAYE tax attracts a penalty of the higher of 25% of the tax involved or 10,000 KES.

2024 KENYA PAYE TAX RATES
S/N MONTHLY BAND (KES) ANNUAL BAND (KES) TAX RATE (%)
1 First 24,000 KES First 288,000 KES 10%
2 Next 8,333.33 KES Next 100,000 KES 25%
3 Next 467,666.67 KES Next 5,612,000 KES 30%
4 Next 300,000 KES Next 3,600,000 KES 32.5%
5 Above 800,000 KES Above 9,600,000 KES 35%
Personal tax relief is 2,400 KES per month
Housing Levy and old NHIF have 15% tax relief which have the following max cap 9,000 KES and 5,000 KES respectively per monthly. Tax relief on SHIF has temporarily been suspended by KRA. See Announcement
Contribution to NSSF, Housing Level (AHL) and SHIF are mandatory.
Minimum taxable income is 24,001 KES per month.
Employer to match up NSSF and Housing Levy contributed by employee.
Effective from October 1, 2024 NHIF is replaced by SHIF. SHIF is 2.75% of gross salary. No maximum cap but 300 KES minimum