Tax Figures
Income Tax
Resident individuals are taxed on their employment income on a worldwide basis, if they are a tax resident of Kenya during their time of employment (regardless of where their duties are performed) or for non-residents, their employer is a resident or has a Kenyan permanent establishment.
Individuals are considered Kenyan residents for tax purposes if he/she:
- Is present in Kenya for 183 days or more during a fiscal year or for an average of 122 days or more in that year and in the two preceding years; or
- Has a permanent home in Kenya and spends time in Kenya
Individuals are subject to Kenyan personal tax on income from the following categories:
- Income from business and self-employment
- Income from employment
- Income from capital gains on the transfer of property in Kenya
Tax Rate
- 0 – KES 121, 968: 10%
- KES 121,969 – 236,880: 15%
- KES 236,881 – 351,792: 20%
- KES 351,793 – 466,704: 25%
- Above 466,704: 30%
Tax Returns Supplied
Yes
Employees Social Security and statutory contributions
The employee is required to make contributions to the National Social Security Fund (NSFF) as well as the National Hospital Insurance Fund (NHIF).
The contribution rates are as follows:
- NSFF: 6% of monthly wages
- NHIF: Ranging from KES30 up to KES32
