Individual - Other tax credits and incentives

Last reviewed - 26 September 2022

Personal relief

Personal relief is minimal. For the period January 2020 to March 2020, the personal relief applicable was KES 16,896 per annum or KES 1,408 per month. However, the relief was increased to KES 28,800 per annum or KES 2,400 per month from April 2020 in a response by the government to cushion employees from the economic shocks of the COVID-19 pandemic. Where an employee has more than one employer, they are entitled to claim personal relief credit through only one employer.