DoubleTaxationTaxes on salary: Kenya preliminary data
How much income tax and social contributions are paid on a salary in Kenya, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | KES 9,075,570 ≈ €60,000 |
|---|---|
| Income tax | KES 2,557,532 ≈ €16,908 |
| Employee contributions | KES 463,472 ≈ €3,064 |
| Take-home pay | KES 6,054,567 ≈ €40,028 |
| Employer contributions and payroll taxes | KES 213,894 ≈ €1,414 |
| Employer's labour cost | KES 9,289,464 ≈ €61,414 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 KES 4,537,785 | €60,000 KES 9,075,570 | €120,000 KES 18,151,141 |
|---|---|---|---|
| Sole proprietor | KES 1,246,112 30.5 % | KES 2,637,825 32.3 % | KES 5,685,450 34.8 % |
| Company | KES 1,368,142 33.5 % | KES 2,736,284 33.5 % | KES 5,472,569 33.5 % |
| Sole proprietor · Turnover Tax (TOT) | KES 68,067 1.7 % | KES 136,134 1.7 % | KES 272,267 1.7 % |
Special tax regimes
Income tax exemption for persons with disabilities
Other · rate 0.0 %
Who: Persons with disabilities registered with the National Council for Persons with Disabilities, assessed by a gazetted government hospital and vetted by an NCPWD/MOH/KRA committee.
The first KSh 150,000 a month (KSh 1.8m a year) of taxable income is exempt from income tax.
Legal basis: Persons with Disabilities Act 2003; Persons with Disabilities (Income Tax Deductions and Exemptions) Order 2010
Tax residence
The tax residence check does not cover Kenya yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 151.259505 KES (Central Bank of Kenya — Weekly Bulletin 16 Jan 2026, Table 1 (KES/USD mean rate for 2 Jan 2026), 02/01/2026) ↗
Sources
- Kenya Revenue Authority — Pay As You Earn 2025 (bands, personal relief, deductible SHIF/AHL)
- NSSF notice to employers via Government Advertising Agency — Year 4 (2026) NSSF contribution rates
- Social Health Authority — Premium rates
- Kenya Revenue Authority — Turnover Tax (TOT)
- Kenya Revenue Authority — Withholding tax rates FAQ
- Kenya Revenue Authority — Companies and partnerships taxes
- Central Bank of Kenya — Weekly Bulletin 16 Jan 2026
- Kenya Revenue Authority — Tax exemption for persons with disabilities
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.