🇰🇪 KRA 2025/26 Tax Bands

Kenya PAYE
Tax Calculator

See exactly how much income tax you owe — band by band. Enter your gross salary or taxable income and get a full KRA PAYE breakdown instantly.

4
Tax Bands
10–32.5%
Rate Range
KES 2,400
Personal Relief/mo
2025/26
Finance Act Rates

2025/26 PAYE Rate Structure

Kenya uses a progressive tax system — the more you earn, the higher the marginal rate on the additional income.

10%
First Band
On taxable income up to KES 24,000/month
25%
Second Band
On taxable income KES 24,001 – 32,333/month
30%
Third Band
On taxable income KES 32,334 – 500,000/month
32.5%
Top Band
On taxable income above KES 500,000/month
Tax Reliefs: Every resident employee is entitled to a Personal Relief of KES 2,400/month (KES 28,800/year) deducted from gross PAYE. An additional Insurance Relief of 15% of qualifying life or health insurance premiums applies, capped at KES 5,000/month.

PAYE Calculator

Enter your gross salary or your taxable income — we'll compute your KRA PAYE tax band by band.

💼 Income Details

Basic salary + all taxable allowances
Included in gross if already consolidated
15% of life/health premium, max KES 5,000/month
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Enter your income details on the left and click Calculate PAYE to see your full tax breakdown.

Understanding Your PAYE

Key facts every Kenyan employee and employer should know.

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Monthly Obligation

PAYE is deducted by the employer every month and remitted to KRA by the 9th of the following month.

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Taxable Income

PAYE is not computed on gross salary. NSSF, SHIF, and AHL contributions first reduce your gross to arrive at taxable income.

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Annual P9 Form

Your employer issues a P9 form each year showing cumulative PAYE paid — required for filing your individual income tax return on iTax.

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Penalties for Late Payment

KRA charges a 5% penalty plus 1% interest per month on late PAYE remittances. Accurate, timely filing is non-negotiable.

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