Income Tax Bands and Personal Relief Rates how is income tax calculated in Kenya

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Tax Bands Effective Date: 1st January 2018

​Taxable incomeTax Rate
  
KSh0 - KSh147,580 10%
KSh147,581 - KSh286,623 15%
KSh286,624 - KSh425,666 20%
KSh425,667 - KSh564,709 25%
KSh564,710 and Above 30%
Personal Relief: KSh 16,896

 

Tax Bands: 1st January 2017 - 31st December 2017

​Taxable incomeTax Rate
​Taxable incomeTax Rate
KSh0 - KSh134,164 10%
KSh134,165 - KSh260,567 15%
KSh260,568 - KSh386,970 20%
KSh386,971 - KSh513,373 25%
KSh513,373 and Above 30%

 

Personal Relief: KSh 15,360

Tax Bands Prior 2017

 

​Taxable incomeTax Rate
​Taxable incomeTax Rate
KSh 0 - KSh 121,968 10%
KSh 121,968 - KSh 236,880 15%
KSh 236,881 - KSh 351,792 20%
KSh 351,793 - KSh 466,704 25%
KSh 466,705 and Above 30%
Personal Relief: KSh 13,944

 

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