Individual - Other taxes

Last reviewed - 03 March 2023

National Social Security Fund (NSSF) contributions

NSSF contributions are made as per the provisions of the old Act (i.e. KES 200 for employer and KES 200 for employee and are payable on or before the 15th day of the following month).


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.