View the below table for the current individual tax bands and rates (Effective date: 1st January, 2021)

 

 Tax Bands

Rate of Tax

On the first Kshs 24,000 per month or Kshs 288,000 per annum

10%

On the next Kshs 8,333 per month or Kshs 100,000 per annum

25%

On all income amounts in excess of Kshs 32,333 or Kshs 388,000 per annum

30%

The applicable monthly personal relief is Kshs. 2,400 per month or Kshs 28,800 per annum.