KRA Tax Calculator Kenya 2026
Estimate your annual income tax, see your effective tax rate, and understand how much you owe KRA.
KES
Monthly salary × 12, or total business income for self-employed
KRA Tax Filing: What You Need to Know
Every Kenyan with a KRA PIN must file annual tax returns — even if you earned nothing (nil returns). The deadline is typically 30 June each year for individuals.
Key Facts for 2026
- Personal relief: KES 28,800/year (KES 2,400/month)
- Lowest tax band: 10% on first KES 288,000
- Highest tax band: 35% on income above KES 9.6M
- Late filing penalty: KES 20,000 or 5% of tax due (whichever is higher)
- Late payment interest: 1% per month on unpaid tax
- eTIMS: All VAT-registered businesses must use the electronic invoicing system