Kenya Personal income tax brackets
Kenya Personal income tax brackets run from 10% to 35% across 5 bands, cited to Kenya Revenue Authority, in force since 1 Jul 2023. Last checked against the official source on 17 Jul 2026.
Statutory personal income tax rate schedule (annual taxable income bands and marginal rates) for resident individuals, from the national revenue authority.
| Current value | 10–35% across 5 bands |
|---|---|
| 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
# $0.005 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: CBK central bank rate · Statutory late-payment interest · VAT standard rate · Minimum wage (lowest general-order rate) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · CBK indicative exchange rates (trade-weighted average) · Statutory payroll contributions (employee) · VAT registration threshold
The same figure elsewhere: Lesotho · Mali · Mauritius · Morocco · Mozambique · all 34