Kenya Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Kenya Revenue Authority (KRA).
📜 Statutory Authority & Legal Framework
In Kenya, personal income taxation is administered by the Kenya Revenue Authority (KRA) under the authority of Income Tax Act (Cap. 470) & Social Health Insurance Act 2023.
Kenyan PAYE graduated bands from 10% to 35% with KES 2,400 monthly personal relief, Tier I & II NSSF pension, and 2.75% SHIF health insurance contributions.
📊 2026 Progressive Marginal Tax Brackets
ISO: KES| Income Bracket (KSh) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| First KES 24,000 (10%) | 10.0% | Tier 1 |
| KES 24,001 – 32,333 (25%) | 25.0% | Tier 2 |
| KES 32,334 – 500,000 (30%) | 30.0% | Tier 3 |
| KES 500,001 – 800,000 (32.5%) | 32.5% | Tier 4 |
| Above KES 800,000 (35%) | 35.0% | Tier 5 |
🛡️ Mandatory Social Security & Pension Contributions
NSSF Employee Pension (Tier I & II)
Social Health Insurance Fund (SHIF)
Frequently Asked Questions: Kenya Taxation
What are the income tax brackets in Kenya? ↓
Kenya operates a progressive tax system administered by Kenya Revenue Authority (KRA) under Income Tax Act (Cap. 470) & Social Health Insurance Act 2023.
What social security or pension contributions apply in Kenya? ↓
Mandatory contributions include: NSSF Employee Pension (Tier I & II) (6.0%), Social Health Insurance Fund (SHIF) (2.8%).