Taxable Period

Follows the calendar year.

Tax Return Filing

Deadline: 30 June of the following year. Spouses may file separate self-assessment returns.

Tax Payment

-PAYE system: Employers withhold tax from salaries.
-Self-assessment tax: Due by 30 April if additional tax is owed.
-Instalment tax: Required if annual tax liability exceeds KES 40,000. Paid in four installments (20 Apr, 20 Jun, 20 Sep, 20 Dec).

Personal Relief

KES 28,800 per annum (KES 2,400 per month). Claimable from one employer only if an individual has multiple employers.

Insurance Relief

-15% of insurance premiums paid (up to KES 60,000 per annum).
-Applies to life insurance for self, spouse, or children.

Post-Retirement Medical Fund (PRMF) Deduction

-Contributions to PRMF are allowable deductions.
-The 15% post-tax relief was removed effective 1 January 2024.