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محدث لسنة الضرائب 2025

كينيا حاسبة الضرائب 2024

احسب PAYE كينيا، NSSF، SHIF (جديد من أكتوبر 2024)، رسم الإسكان الميسور، ضريبة الشركات، وضريبة القيمة المضافة. يعكس أحدث شرائح KRA والمعدلات القانونية.

Based on the ضريبة الدخل 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.

حاسبة PAYE الكينية

تحسب ضريبة الدخل (PAYE) بالإضافة إلى الخصومات القانونية: NSSF و SHIF ورسم الإسكان الميسور. الإعفاء الشخصي البالغ KSh 28,800 ينعكس في الإعفاء الفعلي البالغ KSh 288,000.

حاسبة ضريبة دخل الشركات الكينية

30% للشركات المقيمة. فروع غير المقيمين تدفع 37.5% (غير مدرج هنا).

حاسبة VAT الكينية (16%)

احسب VAT بالمعدل الكيني القياسي (16%)، أو المعدل المخفض 8% المطبق على المنتجات البترولية.

Key Facts نبذة عن كينيا Tax

كينيا's tax landscape changed significantly with the Finance Act 2023 and the Social Health Insurance Act — including SHIF replacing NHIF, and the new رسم الإسكان الميسور.

PAYE من خمس شرائح

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 يحل محل 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.

رسم الإسكان الميسور

1.5% of gross salary from both employee and employer, introduced in 2024. Funds the Affordable Housing Programme. Cannot be opted out of.

معدلات NSSF الجديدة

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% قياسي

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 فاتورة: Management System) to generate compliant invoices.

Track Your كينيا Taxes Automatically with الفواتير +,

Create eTIMS-ready invoices, track tax-deductible expenses, and generate reports for KRA filing — all from one app.

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How to Pay Tax in كينيا

Whether you're employed, self-employed, or running a company — هنا's how كينيا tax compliance works in 2024.

احصل على رقم KRA PIN

Every taxpayer needs a Personal Identification Number (PIN) issued by the كينيا 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 →

افهم التزاماتك الضريبية

Employees: Employer deducts PAYE, NSSF, SHIF, and Housing Levy monthly. Self-employed: File quarterly instalments + annual return. Companies: ضريبة الشركات 30%, plus monthly VAT if registered (turnover > KSh 5m).

Keep Records & Use eTIMS

VAT-registered businesses must issue invoices via the electronic Tax فاتورة: Management System (eTIMS). Records must be kept for 5 years. الفواتير +, helps you generate invoices and expense logs compatible with KRA requirements.

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قدّم إقراراتك

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. ضريبة الشركات: Self-assessment within 6 months of accounting period end.

ادفع ضريبتك

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.

في كثير من الأحيان طلب
الأسئلة

Everything you need to know about كينيا tax for 2024.

ما هي معدلات PAYE الكينية لـ2024؟

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.

ما الذي حلّ محل NHIF في كينيا؟

إن 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.

ما هو رسم الإسكان الميسور؟

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 كينيا.

What is the كينيا 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 ضريبة الشركات in كينيا?

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?

إن electronic Tax فاتورة: 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 الخاص بك customers.

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