NSSF Contribution Structure (2026)
- Tier I (LEL): 6% up to KES 9,000 (Max employee: KES 540)
- Tier II (UEL): 6% of earnings 9,001–108,000 (Max employee: KES 5,940)
- Max Employee Deduction: KES 6,480
SHIF Overview
- Mandatory for all Kenyan residents earning salary
- Minimum Contribution: KES 300/month
- 2.75% of gross salary
- Covers essential healthcare services
PAYE Tax Bands 2026
- 0–24,000: 10%
- 24,001–32,333: 25%
- 32,334–47,667: 30%
- 47,668–100,000: 32.5%
- 100,001 and above: 35%
Personal Relief: KES 2,400/month
Value Added Tax (VAT)
- Indirect tax on goods/services
- Businesses collect VAT, final consumer pays
- VAT = Output Tax – Input Tax
- Standard Rate: 16%