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 relief

Effective 1 January 2024, resident individuals making contributions to a post-retirement medical fund will be entitled to an additional tax relief in addition to the reliefs already provided for under the ITA, including personal relief and insurance relief.

The amount of post-retirement medical fund relief shall be 15% of the amount of contribution paid or KES 60,000 per annum, whichever is lower.