Kenya Tax Calculator 2024
Calculate Kenya PAYE, NSSF, SHIF (new from October 2024), Affordable Housing Levy, Corporate Tax and VAT. Reflects the latest KRA bands and statutory rates.
Based on the Income Tax 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.
Kenya PAYE Calculator
Calculates Income Tax (PAYE) plus statutory deductions: NSSF, SHIF, and the Affordable Housing Levy. Personal Relief of KSh 28,800 is reflected in the KSh 288,000 effective exemption.
Allowable deductions from taxable income under Kenyan law.
Tax Breakdown
Kenya Corporate Income Tax Calculator
30% for resident companies. Non-resident branches pay 37.5% (not modelled here).
Tax Breakdown
Kenya VAT Calculator (16%)
Calculate VAT at the Kenya standard rate (16%), or the reduced rate of 8% applied to petroleum products.
Kenya VAT Calculator Breakdown
Key Facts About 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 Affordable Housing Levy.
Five-Band PAYE
10% up to KSh 288,000. 25% to KSh 388,000. 30% to KSh 6m. 32.5% to KSh 9.6m. 35% above. Personal relief of KSh 28,800 effectively exempts the first KSh 288,000 of annual income.
SHIF Replaces NHIF
Effective 1 October 2024, the Social Health Insurance Fund (SHIF) replaces NHIF. SHIF is 2.75% of gross salary, minimum KSh 300/month, with no upper cap — much more progressive than the old NHIF banded scale.
Affordable Housing Levy
1.5% of gross salary from both employee and employer, introduced in 2024. Funds the Affordable Housing Programme. Cannot be opted out of.
NSSF New Rates
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% Standard
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 Invoice Management System) to generate compliant invoices.
Track Your Kenya Taxes Automatically with Billing+
Create eTIMS-ready invoices, track tax-deductible expenses, and generate reports for KRA filing — all from one app.
Get Started FreeHow to Pay Tax in Kenya
Whether you're employed, self-employed, or running a company — here's how Kenya tax compliance works in 2024.
Get Your 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 →Understand Your Tax Obligations
Employees: Employer deducts PAYE, NSSF, SHIF, and Housing Levy monthly. Self-employed: File quarterly instalments + annual return. Companies: Corporate Tax 30%, plus monthly VAT if registered (turnover > KSh 5m).
Keep Records & Use eTIMS
VAT-registered businesses must issue invoices via the electronic Tax Invoice Management System (eTIMS). Records must be kept for 5 years. Billing+ helps you generate invoices and expense logs compatible with KRA requirements.
Start Tracking for Free →File Your Returns
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. Corporate Tax: Self-assessment within 6 months of accounting period end.
Pay Your Tax
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.
Frequently Asked
Questions
Everything you need to know about Kenya tax for 2024.
What are the Kenya PAYE rates 2024?
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.
What replaced NHIF in Kenya?
The 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.
What is the Affordable Housing Levy?
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.
What is the Kenya VAT rate?
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.
What is Corporate Tax in Kenya?
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.
What is eTIMS and do I need it?
The electronic Tax Invoice 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 your customers.
Arabic
Spanish
French
Dutch
German
Italian
Portuguese
Swahili