English
Arabic
Spanish
French
German
Italian
Portuguese
SwahiliKenia Belastingrekenmachine 2024
Bereken Keniaanse PAYE, NSSF, SHIF (nieuw vanaf oktober 2024), Affordable Housing Levy, vennootschapsbelasting en btw.
Based on the Inkomstenbelasting 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 Rekenmachine
Berekent Inkomstenbelasting (PAYE) plus wettelijke aftrekposten: NSSF, SHIF en Affordable Housing Levy. De persoonlijke vrijstelling van KSh 28.800 is weerspiegeld in de effectieve vrijstelling van KSh 288.000.
Allowable deductions from taxable income under Kenian law.
Tax Breakdown
Kenia Vennootschapsbelasting Rekenmachine
30% voor ingezeten vennootschappen. Niet-ingezeten filialen betalen 37,5% (niet hier gemodelleerd).
Tax Breakdown
Kenia BTW Rekenmachine (16%)
Bereken btw tegen het Keniaanse standaardtarief (16%) of het verlaagde tarief van 8% voor petroleumproducten.
Kenia BTW Rekenmachine Breakdown
Key Facts Over 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 met Vijf Schijven
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 Vervangt 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.
Nieuwe NSSF-tarieven
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.
BTW 16% Standaard
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 Factuur: Management System) to generate compliant invoices.
Track Your Kenia Taxes Automatically with Facturering+,
Create eTIMS-ready invoices, track tax-deductible expenses, and generate reports for KRA filing — all from one app.
Begin gratisHow to Pay Tax in Kenia
Whether you're employed, self-employed, or running a company — hier's how Kenia tax compliance works in 2024.
Verkrijg uw 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 →Begrijp uw fiscale verplichtingen
Employees: Employer deducts PAYE, NSSF, SHIF, and Housing Levy monthly. Self-employed: File quarterly instalments + annual return. Companies: Vennootschapsbelasting 30%, plus monthly VAT if registered (turnover > KSh 5m).
Keep Records & Use eTIMS
VAT-registered businesses must issue invoices via the electronic Tax Factuur: Management System (eTIMS). Records must be kept for 5 years. Facturering+, helps you generate invoices and expense logs compatible with KRA requirements.
Start Tracking for Gratis →Dien uw aangiften in
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. Vennootschapsbelasting: Self-assessment within 6 months of accounting period end.
Betaal uw belasting
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.
Vaak Gevraagd
Vragen
Everything you need to know about Kenia tax for 2024.
Wat zijn de Keniaanse PAYE-tarieven 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.
Wat heeft NHIF in Kenia vervangen?
De 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.
Wat is de 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 Vennootschapsbelasting 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?
De electronic Tax Factuur: 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 je customers.
