Kenya
Sources and data for Kenya
Every value the calculators use, with its effective dates and a link to the official source.
Monthly PAYE bands
- Current value
Table with 5 brackets
Ksh 0 / Ksh 24,000 10% Ksh 24,000 / Ksh 32,333 25% Ksh 32,333 / Ksh 500,000 30% Ksh 500,000 / Ksh 800,000 32.5% Ksh 800,000 + 35% - From
- 1 July 2023
- Checked on
- 17 October 2026
Personal relief a month
- Current value
- Ksh 2,400
- From
- 1 July 2023
- Checked on
- 17 October 2026
Insurance relief: share of premiums
- Current value
- 15%
- From
- 1 July 2023
- Checked on
- 17 October 2026
Insurance relief: maximum a year
- Current value
- Ksh 60,000
- From
- 1 July 2023
- Checked on
- 17 October 2026
Pension contributions you can deduct a month
- Current value
- Ksh 30,000
- From
- 27 December 2024
- Checked on
- 17 October 2026
Mortgage interest you can deduct a month
- Current value
- Ksh 30,000
- From
- 27 December 2024
- Checked on
- 17 October 2026
Post-retirement medical fund contributions you can deduct a month
- Current value
- Ksh 15,000
- From
- 27 December 2024
- Checked on
- 17 October 2026
Affordable Housing Levy, employee and employer each
- Current value
- 1.5%
- From
- 19 March 2024
- Checked on
- 17 October 2026
SHIF contribution rate
- Current value
- 2.75%
- From
- 1 October 2024
- Checked on
- 17 October 2026
SHIF minimum contribution a month
- Current value
- Ksh 300
- From
- 1 October 2024
- Checked on
- 17 October 2026
NSSF contribution rate, employee and employer each
- Current value
- 6%
- From
- 1 February 2026
- Checked on
- 17 October 2026
NSSF lower earnings limit (Tier I)
- Current value
- Ksh 9,000
- From
- 1 February 2026
- Until
- 31 January 2027
- Checked on
- 17 October 2026
NSSF upper earnings limit (Tier II)
- Current value
- Ksh 108,000
- From
- 1 February 2026
- Until
- 31 January 2027
- Checked on
- 17 October 2026
VAT general rate
- Current value
- 16%
- From
- 1 July 2023
- Checked on
- 17 October 2026
VAT registration threshold a year
- Current value
- Ksh 5,000,000
- From
- 1 July 2023
- Checked on
- 17 October 2026
Turnover tax rate
- Current value
- 1.5%
- From
- 1 July 2023
- Checked on
- 17 October 2026
Turnover tax: turnover must be more than
- Current value
- Ksh 1,000,000
- From
- 1 July 2023
- Checked on
- 17 October 2026
Turnover tax: turnover up to
- Current value
- Ksh 25,000,000
- From
- 1 July 2023
- Checked on
- 17 October 2026
Monthly rental income tax rate
- Current value
- 7.5%
- From
- 1 January 2024
- Checked on
- 17 October 2026
Monthly rental income tax: rent up to a year
- Current value
- Ksh 15,000,000
- From
- 1 January 2024
- Checked on
- 17 October 2026
Monthly rental income tax: rent must be more than a year
- Current value
- Ksh 288,000
- From
- 1 January 2024
- Checked on
- 17 October 2026
Withholding tax on Treasury bill discount
- Current value
- 15%
- From
- 1 January 2024
- Checked on
- 17 October 2026
PAYE late filing penalty: share of the tax due
- Current value
- 25%
- From
- 1 January 2024
- Checked on
- 17 October 2026
PAYE late filing penalty: minimum
- Current value
- Ksh 10,000
- From
- 1 January 2024
- Checked on
- 17 October 2026
Late payment penalty: share of the tax due
- Current value
- 5%
- From
- 1 January 2024
- Checked on
- 17 October 2026
Late payment interest a month or part of a month
- Current value
- 1%
- From
- 1 January 2024
- Checked on
- 17 October 2026
Advance tax on goods vehicles per ton of load capacity a year
- Current value
- Ksh 1,500
- From
- 1 January 2024
- Checked on
- 17 October 2026
Advance tax on passenger vehicles per passenger a month
- Current value
- Ksh 60
- From
- 1 January 2024
- Checked on
- 17 October 2026
Advance tax minimum a year
- Current value
- Ksh 2,400
- From
- 1 January 2024
- Checked on
- 17 October 2026
Annual leave: working days after 12 months of service
- Current value
- 21 days
- From
- 2 June 2008
- Checked on
- 17 October 2026
Annual leave on termination: days per completed month
- Current value
- 1.75 days
- From
- 2 June 2008
- Checked on
- 17 October 2026
Sick leave with full pay in 12 months
- Current value
- 7 days
- From
- 2 June 2008
- Checked on
- 17 October 2026
Sick leave with half pay in 12 months
- Current value
- 7 days
- From
- 2 June 2008
- Checked on
- 17 October 2026
Months of service before sick leave applies
- Current value
- 2 months
- From
- 2 June 2008
- Checked on
- 17 October 2026
Maternity leave with full pay
- Current value
- 3 months
- From
- 2 June 2008
- Checked on
- 17 October 2026
Paternity leave with full pay
- Current value
- 2 weeks
- From
- 2 June 2008
- Checked on
- 17 October 2026
Notice for monthly paid contracts
- Current value
- 28 days
- From
- 2 June 2008
- Checked on
- 17 October 2026
Redundancy severance: days of pay per completed year of service
- Current value
- 15 days
- From
- 2 June 2008
- Checked on
- 17 October 2026
Normal working week
- Current value
- 52 hours
- From
- 1 May 2026
- Checked on
- 17 October 2026
Normal working week on night work
- Current value
- 60 hours
- From
- 1 May 2026
- Checked on
- 17 October 2026
Overtime on normal days: times the normal hourly rate
- Current value
- 1.5
- From
- 1 May 2026
- Checked on
- 17 October 2026
Overtime on rest days and public holidays: times the normal hourly rate
- Current value
- 2
- From
- 1 May 2026
- Checked on
- 17 October 2026
Monthly wage divisor for the basic hourly rate
- Current value
- 225
- From
- 1 May 2026
- Checked on
- 17 October 2026
Stamp duty on a transfer of land: per KSh 1,000 or part above KSh 2,000
- Current value
- Within a municipality Ksh 40
- Outside a municipality Ksh 20
- From
- 1 July 2026
- Checked on
- 17 October 2026
Stamp duty on a transfer of land: duty on the first KSh 2,000
- Current value
- Within a municipality Ksh 80
- Outside a municipality Ksh 40
- From
- 1 July 2026
- Checked on
- 17 October 2026
Capital gains tax rate
- Current value
- 15%
- From
- 1 July 2023
- Checked on
- 17 October 2026
Withholding tax rates for residents
- Current value
- Professional fees 5%
- Management fees 5%
- Consultancy and agency fees 5%
- Training fees 5%
- Contractual fees 3%
- Royalties 5%
- Digital content monetisation 5%
- Sales promotion, marketing and advertising 5%
- Rent of buildings 10%
- Bank interest 15%
- Betting and gaming winnings 20%
- From
- 1 January 2024
- Checked on
- 17 October 2026
Withholding tax rates for non-residents
- Current value
- Professional fees 20%
- Management fees 20%
- Consultancy and agency fees 20%
- Training fees 20%
- Contractual fees 20%
- Royalties 20%
- Digital content monetisation 20%
- Sales promotion, marketing and advertising 20%
- Rent of buildings 30%
- Bank interest 15%
- Betting and gaming winnings 20%
- From
- 1 January 2024
- Checked on
- 17 October 2026
Basic minimum monthly wage by occupation and area
- Area
- Nairobi, Mombasa, Kisumu, Nakuru and Eldoret
- Current value
- General labourer, cleaner, gardener, house servant, day watchman, messenger Ksh 18,047.40
- Miner, stone cutter, turnboy, waiter, cook, logger, line cutter Ksh 19,491.33
- Night watchman Ksh 20,133.72
- Machine attendant, sawmill sawyer, bakery worker, tailor's assistant Ksh 20,454.86
- Machinist, vehicle service worker, laundry operator, junior clerk, light tractor driver Ksh 23,350.21
- Machine operator, shop assistant, copy typist, driver (cars and light vans) Ksh 24,358.73
- Pattern designer, dress cutter, general clerk, telephone operator, receptionist, storekeeper Ksh 27,796.51
- Tailor, driver (medium sized vehicle) Ksh 30,634.69
- Dyer, crawler tractor driver, salesman Ksh 33,820.24
- Saw doctor, caretaker (buildings) Ksh 37,426.84
- Cashier, driver (heavy commercial vehicles), salesman driver Ksh 40,724.23
- Ungraded artisan Ksh 24,358.79
- Artisan Grade III Ksh 30,634.74
- Artisan Grade II Ksh 33,087.44
- Artisan Grade I Ksh 40,724.23
- From
- 1 May 2026
- Checked on
- 17 October 2026
- Area
- Former municipalities of Mavoko, Ruiru and Limuru
- Current value
- General labourer, cleaner, gardener, house servant, day watchman, messenger Ksh 16,650.95
- Miner, stone cutter, turnboy, waiter, cook, logger, line cutter Ksh 17,046.83
- Night watchman Ksh 18,665.88
- Machine attendant, sawmill sawyer, bakery worker, tailor's assistant Ksh 19,034.56
- Machinist, vehicle service worker, laundry operator, junior clerk, light tractor driver Ksh 21,844.12
- Machine operator, shop assistant, copy typist, driver (cars and light vans) Ksh 22,481.83
- Pattern designer, dress cutter, general clerk, telephone operator, receptionist, storekeeper Ksh 25,412.61
- Tailor, driver (medium sized vehicle) Ksh 28,155.87
- Dyer, crawler tractor driver, salesman Ksh 31,555.31
- Saw doctor, caretaker (buildings) Ksh 34,947.96
- Cashier, driver (heavy commercial vehicles), salesman driver Ksh 38,323.71
- Ungraded artisan Ksh 22,481.83
- Artisan Grade III Ksh 28,155.87
- Artisan Grade II Ksh 31,555.31
- Artisan Grade I Ksh 38,323.71
- From
- 1 May 2026
- Checked on
- 17 October 2026
- Area
- All other areas
- Current value
- General labourer, cleaner, gardener, house servant, day watchman, messenger Ksh 9,628.07
- Miner, stone cutter, turnboy, waiter, cook, logger, line cutter Ksh 11,124.42
- Night watchman Ksh 11,483.43
- Machine attendant, sawmill sawyer, bakery worker, tailor's assistant Ksh 15,427.97
- Machinist, vehicle service worker, laundry operator, junior clerk, light tractor driver Ksh 17,859.17
- Machine operator, shop assistant, copy typist, driver (cars and light vans) Ksh 18,582.41
- Pattern designer, dress cutter, general clerk, telephone operator, receptionist, storekeeper Ksh 21,668.18
- Tailor, driver (medium sized vehicle) Ksh 25,105.72
- Dyer, crawler tractor driver, salesman Ksh 28,479.38
- Saw doctor, caretaker (buildings) Ksh 32,556.94
- Cashier, driver (heavy commercial vehicles), salesman driver Ksh 35,932.75
- Ungraded artisan Ksh 18,582.77
- Artisan Grade III Ksh 25,058.23
- Artisan Grade II Ksh 28,479.38
- Artisan Grade I Ksh 35,932.86
- From
- 1 May 2026
- Checked on
- 17 October 2026
Minimum hourly rate by occupation and area
- Area
- Nairobi, Mombasa, Kisumu, Nakuru and Eldoret
- Current value
- General labourer, cleaner, gardener, house servant, day watchman, messenger Ksh 161.34
- Miner, stone cutter, turnboy, waiter, cook, logger, line cutter Ksh 175.46
- Night watchman Ksh 181.64
- Machine attendant, sawmill sawyer, bakery worker, tailor's assistant Ksh 188.47
- Machinist, vehicle service worker, laundry operator, junior clerk, light tractor driver Ksh 209.54
- Machine operator, shop assistant, copy typist, driver (cars and light vans) Ksh 219.28
- Pattern designer, dress cutter, general clerk, telephone operator, receptionist, storekeeper Ksh 250.38
- Tailor, driver (medium sized vehicle) Ksh 272.70
- Dyer, crawler tractor driver, salesman Ksh 303.92
- Saw doctor, caretaker (buildings) Ksh 336.69
- Cashier, driver (heavy commercial vehicles), salesman driver Ksh 366.96
- Ungraded artisan Ksh 219.28
- Artisan Grade III Ksh 272.64
- Artisan Grade II Ksh 303.92
- Artisan Grade I Ksh 366.96
- From
- 1 May 2026
- Checked on
- 17 October 2026
- Area
- Former municipalities of Mavoko, Ruiru and Limuru
- Current value
- General labourer, cleaner, gardener, house servant, day watchman, messenger Ksh 147.45
- Miner, stone cutter, turnboy, waiter, cook, logger, line cutter Ksh 149.47
- Night watchman Ksh 165.26
- Machine attendant, sawmill sawyer, bakery worker, tailor's assistant Ksh 166.86
- Machinist, vehicle service worker, laundry operator, junior clerk, light tractor driver Ksh 175.65
- Machine operator, shop assistant, copy typist, driver (cars and light vans) Ksh 199.98
- Pattern designer, dress cutter, general clerk, telephone operator, receptionist, storekeeper Ksh 201.35
- Tailor, driver (medium sized vehicle) Ksh 250.74
- Dyer, crawler tractor driver, salesman Ksh 282.67
- Saw doctor, caretaker (buildings) Ksh 313.54
- Cashier, driver (heavy commercial vehicles), salesman driver Ksh 346.42
- Ungraded artisan Ksh 199.98
- Artisan Grade III Ksh 250.74
- Artisan Grade II Ksh 282.67
- Artisan Grade I Ksh 346.42
- From
- 1 May 2026
- Checked on
- 17 October 2026
- Area
- All other areas
- Current value
- General labourer, cleaner, gardener, house servant, day watchman, messenger Ksh 90.17
- Miner, stone cutter, turnboy, waiter, cook, logger, line cutter Ksh 100.56
- Night watchman Ksh 105.90
- Machine attendant, sawmill sawyer, bakery worker, tailor's assistant Ksh 138.66
- Machinist, vehicle service worker, laundry operator, junior clerk, light tractor driver Ksh 161.34
- Machine operator, shop assistant, copy typist, driver (cars and light vans) Ksh 165.14
- Pattern designer, dress cutter, general clerk, telephone operator, receptionist, storekeeper Ksh 194.58
- Tailor, driver (medium sized vehicle) Ksh 225.03
- Dyer, crawler tractor driver, salesman Ksh 251.09
- Saw doctor, caretaker (buildings) Ksh 291.10
- Cashier, driver (heavy commercial vehicles), salesman driver Ksh 323.16
- Ungraded artisan Ksh 166.15
- Artisan Grade III Ksh 225.15
- Artisan Grade II Ksh 251.39
- Artisan Grade I Ksh 323.27
- From
- 1 May 2026
- Checked on
- 17 October 2026
Values that update automatically
Indicative exchange rate, Kenya shillings per US dollar (mean)
- Current value
- Ksh 129.96
- Latest figure
- 12 November 2026
Central Bank Rate
- Current value
- 8.75%
- Latest figure
- 7 October 2026
12-month overall inflation
- Current value
- 7.32%
- Latest figure
- 1 October 2026