Grow Your Workforce in Kenya

Income Tax in Kenya

Income Tax in Kenya is progressive and ranges from 10% to 35%.

Social Security in Kenya

In Kenya, the social security contributions for employers and employees are structured as follows:

National Social Security Fund (NSSF) Contributions

• Effective February 2024, the NSSF contribution rates have been revised as per the NSSF Act of 2013.
• The new lower earnings limit is KES 7,000 per month.
• The new upper earnings limit is KES 36,000 per month.
• The total NSSF contribution is 12% of the employee's pensionable earnings:
• Employee contribution: 6% of pensionable earnings
• Employer contribution: 6% of pensionable earnings

National Hospital Insurance Fund

• An employer must deduct and remit NHIF contributions every month on or before the 9th day of the following month.
• NHIF is payable by the employee at graduated bands, up to a maximum of KES 1,700 per month. The maximum contribution is reached at a salary level of KES 100,000 per month.
• There is no corresponding employer contribution.

Work Visas Kenya

The visas available to legally work in Kenya include:

Class D Work Permit:

• Purpose: For individuals who have secured employment with a specific employer in Kenya.
• Requirements: Job offer from a Kenyan employer, valid contract, proof of qualifications and experience, and the employer’s proof of inability to find a suitable Kenyan citizen for the role.

Class G Investor Permit:

• Purpose: For investors and business people who wish to establish and operate a business in Kenya.
• Requirements: Proof of investment, business plan, proof of funds (minimum USD 100,000), and company registration documents.

Class I Special Pass:

• Purpose: Short-term work authorization, typically used for assignments or projects that last less than three months.
• Requirements: Contract of service, proof of qualifications, and detailed description of the project or assignment.