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KE Tax 2022

Kenya Tax Tables 2022 - Tax Rates and Thresholds in Kenya

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This page contains the tax table information used for the calculation of tax and payroll deductions in Kenya in 2022. These tax tables are used for the tax and payroll calculators published on iCalculator™ KE, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Kenya or would like to add to or suggest amendments to the information herein then please contact us.

Kenya Personal Income Tax Tables in 2022

The Income tax rates and personal allowances in Kenya are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Kenya Tax Calculator 2022.

Kenya provides an annual "Standard Deduction" that is deducted from your total income to produce your taxable income in Kenya in 2022:

Kenya Standard Deduction in 2022
Residence StatusStandard Deduction
Resident$ 16,896.00
Non-resident$ 16,896.00
Kenya Residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from $ 0.000.00to $ 288,000.00
20%Income from $ 288,000.01 to $ 388,000.00
30%Income from $ 388,000.01 and above
Kenya Non-residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from $ 0.000.00to $ 288,000.00
20%Income from $ 288,000.01 to $ 388,000.00
30%Income from $ 388,000.01 and above

In Kenya, social security deductions, specifically contributions to the National Social Security Fund (NSSF), are deductible when calculating taxable income. This means that the amount employees contribute to the NSSF is subtracted from their gross income before the computation of income tax. As a result, these deductions effectively reduce the taxable income of employees, potentially lowering their overall income tax liability. This approach provides tax relief to employees by recognizing their mandatory contributions towards their future social security.

Kenya Social Security and Payroll Deduction Rates in 2022

In Kenya, both employees and employers contribute to social security, which funds several vital benefits. The primary components include contributions to the National Social Security Fund (NSSF) and the National Hospital Insurance Fund (NHIF).

Kenya Social Security in 2022: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
National Social Security Fund (NSSF)100%100%200%
National Industrial Training Authority (NITA)0%100%100%
Kenya Social Security and Payroll Deduction in 2022: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
National Social Security Fund (NSSF)n/a$ 1,400.00n/a$ 1,400.00
National Industrial Training Authority (NITA)n/an/an/a$ 600.00

The Affordable Housing Levy (AHL) in Kenya

Introduced in 2023, the Affordable Housing Levy (AHL) in Kenya is a government initiative designed to address the critical need for affordable housing in the country. This levy is part of Kenya's Big Four Agenda, which prioritizes affordable housing as one of its key pillars, alongside manufacturing, food security, and universal healthcare. The AHL aims to fund the Affordable Housing Program (AHP), which seeks to ensure that low and middle-income families have access to decent and affordable housing.

From July 1, 2023, employers are mandated to deduct and remit the Affordable Housing Levy (AHL).

Kenya National Hospital Insurance Fund (NHIF) Thresholds and Deduction Amounts in 2022

The National Hospital Insurance Fund (NHIF) stands as a pivotal component of Kenya's healthcare system, providing vital health insurance coverage to millions of Kenyans. Established with a mandate to ensure accessible and affordable health care services for all citizens, NHIF plays a crucial role in the nation's health sector. This fund is instrumental in facilitating a wide range of medical services, from preventive care to complex treatments, ensuring that healthcare is not a privilege but a right accessible to every Kenyan.

In 2022, NHIF continues to evolve and adapt to meet the changing healthcare needs of the Kenyan population. The latest rates and thresholds, designed to be both inclusive and sustainable, reflect NHIF's commitment to enhancing the scope and quality of medical coverage. These adjustments are part of a broader strategy to strengthen the health insurance system, making it more responsive and resilient in the face of emerging health challenges. As NHIF moves forward, it remains dedicated to its mission of providing comprehensive health insurance, ensuring that every Kenyan has the security of knowing that their health needs are covered.

Kenya National Hospital Insurance Fund (NHIF) in 2022
Salary BracketContribution
$ 0.00 - $ 5,999.00
$ 150.00
$ 5,999.00 - $ 7,999.00
$ 300.00
$ 7,999.00 - $ 11,999.00
$ 400.00
$ 11,999.00 - $ 14,999.00
$ 500.00
$ 14,999.00 - $ 19,999.00
$ 600.00
$ 19,999.00 - $ 24,999.00
$ 750.00
$ 24,999.00 - $ 29,999.00
$ 850.00
$ 29,999.00 - $ 34,999.00
$ 900.00
$ 34,999.00 - $ 39,999.00
$ 950.00
$ 39,999.00 - $ 44,999.00
$ 1,000.00
$ 44,999.00 - $ 49,999.00
$ 1,100.00
$ 49,999.00 - $ 59,999.00
$ 1,200.00
$ 59,999.00 - $ 69,999.00
$ 1,300.00
$ 69,999.00 - $ 79,999.00
$ 1,400.00
$ 79,999.00 - $ 89,999.00
$ 1,500.00
$ 89,999.00 - $ 99,999.00
$ 1,600.00
$ 99,999.00 - $ 100,000.00
$ 1,700.00

Please be aware of the 15% Insurance Relief introduced in the Finance Act 2021, effective from January 1, 2023. Historically, the National Hospital Insurance Fund (NHIF) was accounted for as a deduction in the monthly payroll preparation (in our Kenya Tax Calculators we use annualised figures).

Tax professionals point out that although NHIF remains a statutory deduction, it is now categorized as a tax relief. Consequently, this change leads to a reduction in the Pay-As-You-Earn (PAYE) tax owed to the Kenya Revenue Authority.

Kenya VAT Rates in 2022

VAT rates for Kenya are reviewed annually, you can use the VAT Calculator to calculate VAT due in Kenya or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Kenya VAT Rates
VAT RateVAT Description
3%Turnover Tax (business below the VAT registration threshold)
0%VAT Exempt
0%Zero Rated
16%Standard Rate

Historic Tax Tables supported for Kenya

The following tax tables are supported by iCalculator™ KE as part of the suite of free tax tools we provide for Kenya.