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