Kenya Personal Income Tax
Detailed personal income tax rates and rules for Kenya in 2026.
Kenya levies progressive personal income tax on residents' worldwide income. Monthly PAYE rates range from 10% on the first KES 24,000 (KES 288,000 annually) to 35% on income exceeding KES 800,000 monthly (KES 9.6 million annually). A personal relief of KES 2,400 per month (KES 28,800 per year) is available. Non-residents are taxed at 30% on Kenyan-sourced employment income. Insurance relief and mortgage interest relief are also available.
| Income Range (KES) | Tax Rate |
|---|---|
| KSh 0 – KSh 288K | 10% |
| KSh 288K – KSh 388K | 25% |
| KSh 388K – KSh 6.0M | 30% |
| KSh 6.0M – KSh 9.6M | 32.5% |
| KSh 9.6M+ | 35% |
Filing Deadline
June 30 of the following year
Residency Rule
An individual is a tax resident if they have a permanent home in Kenya and were present for any period during the year of income, or if present in Kenya for 183 days or more in that year of income, or if present for an average of more than 122 days per year over three consecutive years.
How Kenya Income Tax compares
Kenya’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
