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.
Official source: Kenya Revenue Authority · Last checked 2026-07-17 · source fingerprint
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
# $0.003 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-taxEmail me when this changes
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Other 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 · Tax filing deadlines
The same figure elsewhere: Lesotho · Mali · Mauritius · Morocco · Mozambique · all 34