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Reference

How we calculate

Sources, assumptions and how often each rate is checked.

Updated 5 October 2026

Principles

Every calculation runs from a single rates file. Each rate records its legal source, the date it took effect, the date we last verified it, and how often it must be rechecked. An automated check flags any rate past its review date, and the build fails if a page links to something that does not exist.

Results are rounded to the nearest shilling for display; calculations use full precision. Payroll follows KRA’s order: NSSF, SHIF and the Housing Levy are deducted from gross pay, PAYE bands are applied to what remains, then personal and insurance relief are subtracted from the tax.

Sources and review schedule

RateSourceVerifiedReview every
PAYE bands & personal reliefIncome Tax Act (Cap 470) as amended by Finance Act 2023; unchanged by Finance Act 20265 October 202690 days
NSSF Tier I & II (Year 4)NSSF Act 2013, fourth-year rates5 October 202690 days
SHIF contributionSocial Health Insurance Act 2023; deductible for PAYE under Tax Laws (Amendment) Act 20245 October 202690 days
Affordable Housing LevyAffordable Housing Act 20245 October 202690 days
M-Pesa consumer tariffSafaricom M-PESA consumer tariffs (send, agent and ATM withdrawal)5 October 202630 days
Airtel Money tariffAirtel Kenya published tariff5 September 202630 days
Fuliza feesSafaricom Fuliza tariff; excise at 20% of fees5 September 202660 days
KPLC domestic prepaid tariff & pass-through chargesEPRA tariff schedule; monthly pass-through charges gazetted by EPRA5 September 202630 days
VAT standard rateVAT Act 20135 October 2026180 days
Turnover TaxIncome Tax Act s.12C as amended by Tax Laws (Amendment) Act 20245 October 2026180 days
Monthly Rental Income taxIncome Tax Act s.6A as amended by Finance Act 20235 September 2026180 days
Withholding tax (residents)Income Tax Act, Third Schedule5 October 2026180 days
Capital Gains TaxFinance Act 20235 October 2026180 days
Stamp duty on property transfersStamp Duty Act5 October 2026180 days
SACCO dividend withholding taxIncome Tax Act, Third Schedule5 October 2026180 days
HELB loan termsHELB repayment guidelines5 September 2026120 days
Hustler Fund personal loan termsFinancial Inclusion Fund published terms5 September 202690 days
Withholding tax on investment interestIncome Tax Act, Third Schedule5 October 2026180 days
Employment Act entitlementsEmployment Act 2007 (ss. 19, 28, 35, 40) and Regulation of Wages Orders5 October 2026365 days
KRA penalties and interestTax Procedures Act 2015, ss. 38, 83, 83A5 October 2026180 days
Motor vehicle import taxesEAC CET, Excise Duty Act, KRA CRSP depreciation schedule5 October 202690 days
Motor insurance leviesInsurance Act levies (IRA training levy, Policyholders' Compensation Fund) and Stamp Duty Act5 October 2026180 days
Nairobi water tariff (domestic)NCWSC / WASREB approved tariff5 September 2026180 days
Typical mortgage closing costsMarket practice (Advocates Remuneration Order scale, valuer fees); editable in the calculator5 October 2026365 days
Contract gratuity (public service default)Public Service Commission contract terms; private contracts vary5 October 2026365 days

Limits

Calculators give estimates for typical situations. They do not cover every allowance, exemption or employer-specific arrangement. Always confirm figures with KRA, your employer, your bank or the service provider before acting on them.