Kenya

Individual - Other taxes

Last reviewed - 26 February 2020

National Social Security Fund (NSSF) contributions

The NSSF has to undergo drastic transformation following the enactment of the NSSF Act 2013, which became effective from 10 January 2014. However, the implementation of the new Act awaits conclusion of a pending court case. In the meantime, NSSF contributions are as per the provisions of the old Act (i.e. KES 200 for employer and KES 200 for employee).

National Hospital Insurance Fund (NHIF) contributions

Employees in Kenya are required to contribute to the NHIF. There is no corresponding employer contribution.

The contributions are graduated, with the maximum contribution currently being KES 1,700 per employee for employees earning more than KES 100,000 per month.

Consumption taxes

Value-added tax (VAT)

VAT is levied at a standard rate of 16% on the supply of taxable goods and services in Kenya, as well as on the importation of taxable goods and services into Kenya. See the Other taxes section in the Corporate tax summary for reduced rates and additional information.