Collection of Affordable Housing Levy by Kenya Revenue Authority

Revenue Authority (KRA) informs members of the Public that the Affordable Housing Act, 2024 designates KRA as the ‘Collector’ of the Affordable Housing Levy (AHL).

With effect from 19th March, 2024, all Employers are required to deduct the AHL from the employee’s gross salary and remit together with the employer’s contribution as follows:

  1. One point five per centum (1.5%) of the employee’s gross monthly salary by the employee;
  2. One point five per centum (1.5%) of the employee’s monthly gross salary by the employer.

All other persons who receive income or whose income is accrued in Kenya are required to remit 1.5% of their gross income as the Affordable Housing Levy to KRA.

The due date for remittance of Affordable Housing Levy is the 9th working day after the end of the month in which the gross salary was due or gross income was received or accrued.

 KRA clarifies that all employers are required to declare the AHL under sheet “M” of the PAYE return on iTax; generate a payment slip under the tax head “agency revenue” and tax sub-head “Housing Levy”; and make payments at KRA agent banks or mobile money through eCitizen Paybill Number. 222 222 or by dialing *222#.

The employer’s contribution to the Affordable Housing Levy is an allowable deduction under Section 15 of the Income Tax Act.

Resident individuals, who pay the affordable housing levy, shall be entitled to the affordable housing relief.

Any person who fails to comply with the law shall be liable to payment of a penalty equivalent to three per cent (3%) of the unpaid funds for every month if the same remains unpaid.

KRA is committed to ensure all persons are optimally supported.

KRA will continuously engage and collaborate with stakeholders to enhance compliance with the Affordable Housing Levy provisions.


 For further information please call our Contact Centre on Telephone No: 020 4 999 999/0711 099 999, or Email:

Commissioner General


Collection of Affordable Housing Levy by Kenya Revenue Authority