Kenya PAYE Tax Calculator (Using Rates Effective Feb 2024)

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Points to Note:

NB: Please note the Affordable Housing Levy update detailed under ‘Points to Note’ below.

  • The old NSSF rates (under the repealed NSSF Act Cap 258) were effective up to the payroll month Jan. 2023. New NSSF rates (under the NSSF Act No. 45 of 2013) took effect from Feb. 2023, after the determination of a court case. Effective 01.02.2024, the NSSF LEL increases from KES. 6,000 to KES 7,000 and the NSSF UEL increases from KES. 18,000 to KES 36,000.
  • As at 01.o1.2023, the NHIF amount deducted in this computation is based on NHIF rates which took effect from 01.04.2015:
  • Effective 01.07.2023, the amended Kenya Employment Act 2007 introduced a Housing Levy, deducted at 1.5% of the employee’s gross monthly pay, with the employer 100% matching the employee’s contribution as part of the total monthly levy contributions. However, on 26th January 2024, the Court of Appeal of Kenya upheld the High Court of Kenya’s decision from November 2023, which had declared the Affordable Housing Levy unconstitutional by refusing to grant a stay order requested by the Government of Kenya. Therefore, as of 26th January 2024, the Levy remains unconstitutional and not collectable. The Court of Appeal’s decision doesn’t permanently cancel the levy. It specifically refused to grant a stay order, meaning the government cannot collect the levy until the full appeal is heard. The appeal can potentially overturn the High Court’s decision and reinstate the levy.
  • Effective 01.01.2022, Reliefs include Monthly Personal Relief of Kshs 2,400 + an NHIF Relief of 15% of an individual’s NHIF contribution. This is as per the provisions of the Kenya Finance Act 2021.
  • Allowable pension contributions other than NSSF (including NSSF contributions other than the statutory amount), mortgage interest on owner-occupier property, contributions to Home Ownership Savings Plans (HOSPs) (now defunct as per Kenya Finance Act 2020), insurance relief (other than the above NHIF relief), amongst others, have particular treatments in this PAYE computation. Feel free to contact us if you have queries on such applicable cases.

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