Kenya income tax rates
Statutory personal income tax rate schedule (annual taxable income bands and marginal rates) for resident individuals, from the national revenue authority.
| Current value | 5 entries — see the API for the full schedule |
|---|---|
| In force from | 2023-07-01 |
| Official source | Kenya Revenue Authority — Pay As You Earn (PAYE) individual tax bands (Income Tax Act, Cap 470) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
KRA publishes the statutory PAYE schedule MONTHLY: 10% on the first KES 24,000/month, 25% on the next 8,333, 30% on the next 467,667 (to 500,000), 32.5% on the next 300,000 (to 800,000) and 35% above KES 800,000/month. Converted to ANNUAL here (x12); KRA's own annual-equivalent step sizes are 288,000 / 100,000 / 5,612,000 / 3,600,000, giving cumulative band tops of 288,000 / 388,000 / 6,000,000 / 9,600,000. Effective 1 July 2023 (Finance Act 2023 added the 32.5% and 35% bands). RELIEF NOT MODELLED: every resident individual gets a PERSONAL RELIEF of KES 2,400/month (KES 28,800/year) applied as a tax CREDIT after the bands (making the effective tax-free point ~KES 24,000/month); non-residents get no personal relief. Residents-only schedule; bands unchanged by the 2025 and 2026 Finance Acts as of 2026-07-17.
Get it programmatically
curl https://afriref.dev/v1/ke/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ke/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ke/income-taxOther Kenya series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · official exchange rates · social contributions · VAT registration threshold