Kenya Paye Tax Calculator 2025/2026 (KRA Income, Rental & Business Tax)
Calculate your KRA personal income tax with our free Kenya Paye Tax Calculator. Accurate 2025/2026 graduated tax brackets, KES 2,400 monthly personal relief, residential rental tax (7.5%), and turnover tax (3%) in Kenyan Shillings (KES).
Kenya · Kenya Tax Calculator
Methodology
Kenya Revenue Authority (KRA) taxes employment earnings progressively from 10% to 35% with a statutory monthly personal relief of KES 2,400. Residential rental income is subject to a simplified flat tax of 7.5% on gross rent collected under the Finance Act. Small enterprises with gross sales between KES 1M and KES 25M pay Turnover Tax (TOT) at 3%, while resident companies are assessed at 30% corporate income tax on net profit.
-
01
User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
-
02
Formula basis
The formula is shown openly and no country rate is inserted automatically.
-
03
Your estimate
AfricalHub is an independent private platform not affiliated with any government agency. Calculations are for educational planning only. Verify official filings with the relevant revenue authority or a qualified professional.
Official KRA PAYE Individual Tax Bands (Finance Act)
| Monthly Taxable Pay (KES) | Annual Taxable Pay (KES) | Tax Rate (%) |
|---|---|---|
| Up to KES 24,000 | Up to KES 288,000 | 10% |
| KES 24,001 – KES 32,333 | KES 288,001 – KES 388,000 | 25% |
| KES 32,334 – KES 500,000 | KES 388,001 – KES 6,000,000 | 30% |
| KES 500,001 – KES 800,000 | KES 6,000,001 – KES 9,600,000 | 32.5% |
| Over KES 800,000 | Over KES 9,600,000 | 35% |
Other Kenya Tax Regimes: Rental, Turnover & Corporate Tax
• Turnover Tax (TOT): Flat 3% on gross business turnover between KES 1M and 25M.
• Corporate Income Tax: 30% on taxable net business profits for resident companies.
• Withholding Tax: Standard 5% on professional and management consultancy fees.
Sources
User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
Frequently asked questions
What are the KRA individual income tax rates for 2025 and 2026?
KRA graduated monthly tax bands are: 10% on the first KES 24,000, 25% on the next KES 8,333, 30% on the next KES 467,667, 32.5% on the next KES 300,000, and 35% on income exceeding KES 800,000 per month.
How does KRA monthly personal relief work in the Kenya Paye Tax Calculator?
Personal relief of KES 2,400 per month is deducted directly from your gross tax liability. If your gross monthly tax is KES 2,400 or lower, your net PAYE tax payable is zero.
What is the current residential rental income tax rate in Kenya?
Under recent Finance Acts, residential rental income tax is charged at a flat rate of 7.5% on gross rent received per month, without deduction of expenses.
How does the 3% Turnover Tax (TOT) work in Kenya?
Turnover Tax is payable by resident businesses whose annual turnover is between KES 1,000,000 and KES 25,000,000. It is charged at 3% on gross turnover and is a final tax.
When is the deadline to file and remit PAYE tax to KRA?
Employers must file and remit PAYE deductions via the KRA iTax portal on or before the 9th day of the following calendar month.