Title Income Tax Individual Tax Rates
Description

For purposes of computing PAYE, an employer is required to apply the Individual Income Tax Rates (Bands) that range from 10% to 35% as per Finance Act 2023 as tabulated (effective 1st July 2023);


 












































Monthly Pay Bands (Ksh.)

Annual Pay Bands (Ksh.)

Rate of Tax (%)

On the first kShs. 24,000

On the first KShs. 288,000

10

On the next KShs. 8,333

On the next KShs.100,000

25

On the next KShs. 467,667

On the next KShs. 5,612,000

30

On the next KShs.300,000

On the next KShs. 3,600,00

32.5

On all income above KShs. 800,000

On all income above KShs. 9,600,000

35

Personal Tax Relief

KShs. 2,400.00

KShs. 28,800.00

 
Category More about PAYE