Kenya's PAYE system uses 5 progressive bands from 10% to 35%, with a flat KES 28,800/year personal relief applied directly against tax owed.
2026 KRA PAYE Bands
| Taxable Income (KES/year) | Rate |
|---|---|
| 0 – 288,000 | 10% |
| 288,001 – 388,000 | 25% |
| 388,001 – 6,000,000 | 30% |
| 6,000,001 – 9,600,000 | 32.5% |
| 9,600,001+ | 35% |
The Personal Relief
Every resident taxpayer gets a KES 28,800/year personal relief, subtracted directly from calculated tax — not from taxable income. This is a flat amount regardless of income level, unlike a graduated relief.
Common Mistakes
- Applying the personal relief to income instead of tax owed. It reduces your final tax bill by a flat KES 28,800/year, not your taxable income before brackets apply.
- Missing the large jump at 30% for middle incomes. The band from KES 388,001 to 6,000,000 covers a huge range at a single 30% rate — many taxpayers sit well within this band without a bracket change until income gets quite high.
Calculate your exact figure now.
🇰🇪 Kenya Tax CalculatorFrequently Asked Questions
What is Kenya's personal relief amount?
KES 28,800 per year, subtracted directly from your calculated PAYE tax — not from your taxable income.
What's Kenya's top marginal tax rate?
35%, applying to taxable income above KES 9,600,000 per year.