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SwahiliKenia Steuerrechner 2024
Berechnen Sie kenianische PAYE, NSSF, SHIF (neu seit Oktober 2024), Affordable Housing Levy, Körperschaftsteuer und MwSt.
Based on the Einkommensteuer 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.
Kenia PAYE-Rechner
Berechnet Einkommensteuer (PAYE) plus gesetzliche Abzüge: NSSF, SHIF und Affordable Housing Levy. Persönlicher Freibetrag von KSh 28.800 spiegelt sich im effektiven Freibetrag von KSh 288.000 wider.
Allowable deductions from taxable income under Kenian law.
Tax Breakdown
Kenia Körperschaftsteuerrechner
30% für ansässige Unternehmen. Niederlassungen von Nichtansässigen zahlen 37,5% (hier nicht modelliert).
Tax Breakdown
Kenia MwSt-Rechner (16%)
Berechnen Sie MwSt zum kenianischen Standardsatz (16%) oder zum reduzierten Satz von 8% für Erdölprodukte.
Kenia MwSt-Rechner Breakdown
Key Facts Über Kenia Tax
Kenia'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.
PAYE mit fünf Stufen
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 ersetzt 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.
Neue NSSF-Sätze
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.
MwSt 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 Rechnung: Management System) to generate compliant invoices.
Track Your Kenia Taxes Automatically with Rechnungsstellung
Create eTIMS-ready invoices, track tax-deductible expenses, and generate reports for KRA filing — all from one app.
Kostenlos startenHow to Pay Tax in Kenia
Whether you're employed, self-employed, or running a company — Hier's how Kenia tax compliance works in 2024.
Beantragen Sie Ihre KRA PIN
Every taxpayer needs a Personal Identification Number (PIN) issued by the Kenia 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 →Verstehen Sie Ihre Steuerpflichten
Employees: Employer deducts PAYE, NSSF, SHIF, and Housing Levy monthly. Self-employed: File quarterly instalments + annual return. Companies: Körperschaftsteuer 30%, plus monthly VAT if registered (turnover > KSh 5m).
Keep Records & Use eTIMS
VAT-registered businesses must issue invoices via the electronic Tax Rechnung: Management System (eTIMS). Records must be kept for 5 years. Rechnungsstellung helps you generate invoices and expense logs compatible with KRA requirements.
Start Tracking for Kostenlos →Geben Sie Ihre Steuererklärungen ab
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. Körperschaftsteuer: Self-assessment within 6 months of accounting period end.
Zahlen Sie Ihre Steuer
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.
Häufig Gefragt
Fragen
Everything you need to know about Kenia tax for 2024.
Wie sind die kenianischen PAYE-Sätze 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.
Was hat NHIF in Kenia ersetzt?
Die 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.
Was ist der 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 Kenia.
What is the Kenia 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 Körperschaftsteuer in Kenia?
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?
Die electronic Tax Rechnung: 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 Ihr customers.
