Expatriate tax deduction
See 6.3 for a special deduction for non-Kenyan citizens.
Employee deductions
The employer can make certain deductions from an employee's gross pay to calculate their taxable pay. Some deductions are made automatically via payroll, others must be certified by the employee. The deductions are detailed below.
| Deduction | Detail |
| Employee Social Health Insurance Fund (SHIF) contributions | SHIF contributions are tax-deductible |
| Employee National Social Security Fund (NSSF) contributions | Mandatory |
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Web page updated on 17 Mar 2025 14:53