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SwahiliQuénia Calculadora de impostos 2024
Calcule o PAYE queniano, NSSF, SHIF (novo desde outubro de 2024), Affordable Housing Levy, Imposto sobre Sociedades e IVA.
Based on the Imposto sobre o rendimento 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.
Calculadora PAYE do Quénia
Calcula Imposto sobre o Rendimento (PAYE) mais deduções estatutárias: NSSF, SHIF e Affordable Housing Levy. A isenção pessoal de KSh 28.800 reflete-se na isenção efetiva de KSh 288.000.
Allowable deductions from taxable income under Quénian law.
Tax Breakdown
Calculadora do Imposto sobre Sociedades do Quénia
30% para sociedades residentes. Sucursais não residentes pagam 37,5% (não modelado aqui).
Tax Breakdown
Calculadora de IVA do Quénia (16%)
Calcule o IVA à taxa padrão queniana (16%) ou à taxa reduzida de 8% sobre produtos petrolíferos.
Calculadora de IVA do Quénia Breakdown
Key Facts Sobre Quénia Tax
Quénia'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 de cinco escalões
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 substitui 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.
Novas taxas NSSF
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.
IVA 16% Padrão
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 Fatura: Management System) to generate compliant invoices.
Track Your Quénia Taxes Automatically with Faturação+,
Create eTIMS-ready invoices, track tax-deductible expenses, and generate reports for KRA filing — all from one app.
Comece grátisHow to Pay Tax in Quénia
Whether you're employed, self-employed, or running a company — aqui's how Quénia tax compliance works in 2024.
Obtenha o seu KRA PIN
Every taxpayer needs a Personal Identification Number (PIN) issued by the Quénia 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 →Compreenda as suas obrigações fiscais
Employees: Employer deducts PAYE, NSSF, SHIF, and Housing Levy monthly. Self-employed: File quarterly instalments + annual return. Companies: Imposto sobre sociedades 30%, plus monthly VAT if registered (turnover > KSh 5m).
Keep Records & Use eTIMS
VAT-registered businesses must issue invoices via the electronic Tax Fatura: Management System (eTIMS). Records must be kept for 5 years. Faturação+, helps you generate invoices and expense logs compatible with KRA requirements.
Start Tracking for Grátis →Entregue as declarações
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. Imposto sobre sociedades: Self-assessment within 6 months of accounting period end.
Pague o imposto
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.
Frequentemente Perguntado
Perguntas
Everything you need to know about Quénia tax for 2024.
Quais são as taxas PAYE do Quénia 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.
O que substituiu o NHIF no Quénia?
O 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.
O que é o 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 Quénia.
What is the Quénia 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 Imposto sobre sociedades in Quénia?
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?
O electronic Tax Fatura: 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 seu customers.
