Kenya Kikokotoo cha Kodi 2024
Hesabu PAYE ya Kenya, NSSF, SHIF (mpya kuanzia Oktoba 2024), Ushuru wa Nyumba za Bei Nafuu, Kodi ya Mashirika na VAT. Inaonyesha mikondo ya hivi karibuni ya KRA na viwango vya kisheria.
Based on the Kodi ya mapato Act, Social Health Insurance Act 2023, and Finance Acts 2023–2025. SHIF replaced NHIF on 1 October 2024. Bands and rates may be further adjusted by future Finance Acts — verify against the KRA published rates for the year of assessment. For informational purposes only — consult a registered KRA agent for official advice.
Kikokotoo cha PAYE cha Kenya
Inahesabu Kodi ya Mapato (PAYE) pamoja na makato ya kisheria: NSSF, SHIF, na Ushuru wa Nyumba za Bei Nafuu. Msamaha wa Mtu Binafsi wa KSh 28,800 unaonyeshwa katika msamaha wa KSh 288,000.
Makato yanayoruhusiwa kutoka kwa mapato yanayotozwa kodi chini ya sheria ya Kenya.
Tax Breakdown
Kikokotoo cha Kodi ya Mapato ya Kampuni Kenya
30% kwa makampuni ya wakaazi. Matawi ya wasio wakaazi hulipa 37.5% (haijajumuishwa hapa).
Tax Breakdown
Kikokotoo cha VAT cha Kenya (16%)
Hesabu VAT kwa kiwango cha kawaida cha Kenya (16%), au kiwango kilichopunguzwa cha 8% kinachotumika kwa bidhaa za petroli.
Kikokotoo cha VAT cha Kenya Breakdown
Key Facts Kuhusu Kenya Tax
Kenya's tax landscape changed significantly with the Finance Act 2023 and the Social Health Insurance Act — including SHIF replacing NHIF, and the new Ushuru wa Nyumba za Bei Nafuu.
PAYE ya Mikondo Mitano
10% hadi KSh 288,000. 25% hadi KSh 388,000. 30% hadi KSh 6m. 32.5% hadi KSh 9.6m. 35% zaidi. Msamaha wa kibinafsi wa KSh 28,800 hutoa msamaha wa KSh 288,000 za kwanza za mapato ya mwaka.
SHIF Yachukua Nafasi ya NHIF
Kuanzia tarehe 1 Oktoba 2024, Mfuko wa Bima ya Afya wa Kijamii (SHIF) umechukua nafasi ya NHIF. SHIF ni 2.75% ya mshahara wa jumla, kima cha chini KSh 300 kwa mwezi, bila kiwango cha juu — ni endelevu zaidi kuliko mfumo wa zamani wa NHIF.
Ushuru wa Nyumba za Bei Nafuu
1.5% ya mshahara wa jumla kutoka kwa mfanyakazi na mwajiri, ilianzishwa mwaka 2024. Inafadhili Mpango wa Nyumba za Bei Nafuu. Haiwezi kuondolewa.
Viwango Vipya vya NSSF
Following the NSSF Act 2013 implementation in 2023, contributions are 6% of pensionable pay from both employer and employee. Tier I capped at KSh 7,000 lower limit; Tier II at KSh 36,000 upper limit.
VAT 16% ya Kawaida
Standard VAT rate of 16% on most goods and services. Petroleum products at 8%. Mandatory registration if turnover exceeds KSh 5 million per year. Monthly returns due by 20th of following month.
iTax & eTIMS
All KRA filings go through the iTax portal. From 2024, VAT-registered businesses must use eTIMS (electronic Tax Ankara: Management System) to generate compliant invoices.
Track Your Kenya Taxes Automatically with Bili+,
Tengeneza ankara zinazokubaliana na eTIMS, fuatilia gharama zinazoweza kupunguzwa kodi, na utengeneze ripoti za kuwasilisha KRA — yote kutoka programu moja.
Anza bureHow to Pay Tax in Kenya
Whether you're employed, self-employed, or running a company — hapa's how Kenya tax compliance works in 2024.
Pata Nambari yako ya KRA (PIN)
Every taxpayer needs a Personal Identification Number (PIN) issued by the Kenya Revenue Authority. Required for employment, opening bank accounts, registering a business, importing/exporting, and any government transaction. Apply via the iTax portal.
Register on iTax →Elewa Wajibu Wako wa Kodi
Employees: Employer deducts PAYE, NSSF, SHIF, and Housing Levy monthly. Self-employed: File quarterly instalments + annual return. Companies: Kodi ya mashirika 30%, plus monthly VAT if registered (turnover > KSh 5m).
Keep Records & Use eTIMS
VAT-registered businesses must issue invoices via the electronic Tax Ankara: Management System (eTIMS). Records must be kept for 5 years. Bili+, helps you generate invoices and expense logs compatible with KRA requirements.
Start Tracking for Bure →Wasilisha Ripoti Zako
Individual income tax returns: Annual, by 30 June following the year of income (e.g. 2024 returns due 30 June 2025). VAT: Monthly, by 20th of following month. Kodi ya mashirika: Self-assessment within 6 months of accounting period end.
Lipa Kodi Yako
Pay via the iTax portal using mobile money (M-PESA), bank transfer, or designated banks. Penalties for late payment: 5% of unpaid tax + 1% per month interest. Apply for a Tax Compliance Certificate (TCC) annually — required for tenders, contracts, work permits, and clearance from KRA.
Mara kwa mara Aliuliza
Maswali
Everything you need to know about Kenya tax for 2024.
Viwango vya PAYE vya Kenya kwa 2024 ni vipi?
10% on first KSh 288,000. 25% on next KSh 100,000 (to KSh 388,000). 30% on next KSh 5,612,000 (to KSh 6m). 32.5% on next KSh 3,600,000 (to KSh 9.6m). 35% above KSh 9.6m. Personal relief of KSh 28,800/year applies — effectively zero-rating income up to KSh 288,000.
Nini kilichobadilisha NHIF Kenya?
Ya Social Health Insurance Fund (SHIF) replaced NHIF effective 1 October 2024. SHIF is 2.75% of gross salary, minimum KSh 300/month, with no upper cap — funding universal healthcare. Self-employed individuals are also required to contribute.
Ushuru wa Nyumba za Bei Nafuu ni nini?
A mandatory levy of 1.5% of gross monthly salary from both employee and employer, introduced in 2024. Funds the National Housing Development Fund and Affordable Housing Programme. Applies to all employees in Kenya.
Kiwango cha VAT cha Kenya ni kipi?
16% standard rate on most goods and services. 8% on petroleum products. 0% zero-rated on exports, certain agricultural inputs, and some pharmaceutical products. Mandatory VAT registration if turnover exceeds KSh 5 million per year.
Kodi ya Mashirika Kenya ni nini?
30% for resident companies. 37.5% for non-resident companies operating through a branch. Newly listed companies on the NSE get reduced rates for the first 3–5 years. Capital gains tax is 15% on the gain on disposal of property.
eTIMS ni nini na je, ninaihitaji?
Ya electronic Tax Ankara: Management System (eTIMS) is KRA's mandatory invoicing platform for VAT-registered businesses. Since 2024, all VAT invoices must be generated via eTIMS-compliant software. Failure to use eTIMS means input VAT cannot be claimed by yako customers.
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