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Commentary

2.1.1 PAYE and tax rates

Kenya

2.1ÌýÌýÌýÌý Withholding of income tax

Kenya uses a Pay As You Earn (PAYE) system for employer withholding of income tax at source from employment income.

For scope of PAYE and tax rates, see 2.1.1.

For tax reliefs, see 2.1.2.

For tax deductions, see 2.1.3.

For calculation of withholding, see 2.1.4.

2.1.1ÌýÌýÌýÌý PAYE and tax rates

PAYE applies to all taxable employment earnings (see 3.1 for tax free elements) and the value of most taxable benefits (such as accommodation,

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