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KENYA
Employment Tax in Kenya
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Chapter 11
Employment Tax Bands And Reliefs
- Tax Bands (Third Sch. Head B Rates of Tax)
The individual tax bands and the personal
reliefs are calculated as per the tax tables below :-
Band |
upto 2016 |
2017 |
2018-20 |
2020-Apr |
2021 |
Rate |
|
Kshs |
Kshs |
Kshs |
Kshs |
Kshs |
|
On First |
121,968 |
134,164 |
147,580 |
288,000 |
288,000 |
10% |
On next |
114,912 |
126,403 |
139,043 |
200,000 |
nil |
15% |
On next |
114,912 |
126,403 |
139,043 |
200,000 |
nil |
20% |
On next |
114,912 |
126,403 |
139,043 |
over 688,000 |
100,000 |
25% |
On over |
466,704 |
513,373 |
564,709 |
n/a |
388,000 |
30% |
- The annual personal reliefs for resident individuals have been
increased as per the table 2 below :-
Year |
upto 2016 |
2017 |
2018-20 |
2020-Apr |
2021 |
|
Kshs |
Kshs |
Kshs |
Kshs |
Kshs |
Personal allowance |
13,940 |
15,360 |
16,896 |
28,800 |
28,800 |
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