Kenya

Personal relief

Personal relief is minimal. From April 2020, the relief is KES 28,800 per annum or KES 2,400 per month. Where an employee has more than one employer, they are entitled to claim personal relief credit through only one employer.

Insurance relief

A resident individual shall be entitled to insurance relief at a rate of 15% of the insurance premiums paid, subject to a maximum relief of KES 5,000 per month (or KES 60,000 per annum), provided the individual can prove that:

• they have paid premiums for life insurance for themselves, their spouse, or their children and that the insurance secures a capital sum payable in Kenya and is in Kenyan currency
• their employer has paid premiums for the benefit of that individual that has been charged to tax on that employee, or
• both the employee and the employer have paid insurance premiums.

Post-retirement medical fund (PRMF) deduction

The Tax Laws (Amendment) Act, 2024 amended Section 15(2) of the ITA to include contributions made to a PRMF as allowable deductions for employees. This change also involved deleting the existing provision of a 15% post-tax relief provided for in the ITA, which was effective from 1 January 2024.