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Personal Taxes in Kenya - Personal Taxes (PAYE)

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Personal Taxes in Kenya
Computation of PAYE
Monthly pay for PAYE computation
Employees Benefits chargeable to tax
Outsourced Services
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Pay as you earn is computed using graduated scale rates the minimum being 10% and the highest 30% of the taxable pay. Before subjecting the employee earnings to the tax brackets, you need to do some adjustments because not all benefits are taxable. Some of these adjustments to name but a few are;

  1. Contribution to a registered pension scheme or provident fund
  2. Owner occupied interest
  3. Home ownership savings plan

After computation of taxes payable, the Government grants relief to individuals such as;

  • Insurance relief
  • Personal relief