Personal tax relief
All Kenyan residents are entitled to a personal tax allowance ('relief') of KES 2,400 per month effective from 1 July 2023 onwards (KES 28,800 annually) against their taxable income (KRA). This is equivalent to the 10% tax rate band for income below KES 24,000 per month (KES 288,000 annually).
This is the amount below which no income tax is payable.
The relief is applied against the individual's tax liability, rather than being deducted in the calculation of their taxable income.
Note that non-residents are not entitled to this relief and pay income tax in Kenya on all their taxable income.
An individual Kenyan resident taxpayer
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Web page updated on 17 Mar 2025 15:35