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Employer's guide to pay as you earn in kenya revised edition - 2006

Employer's guide to pay as you earn in kenya revised edition - 2006

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APPENDIX 4C<br />

TABLE 1<br />

(TAX FREE REMUNERATION)<br />

TAX TABLE FOR MONTHLY INCOME YEAR <strong>2006</strong><br />

Taxable Income<br />

Range (monthly)<br />

(a)<br />

Tax on Taxable<br />

Income<br />

(b)<br />

Marg<strong>in</strong>al<br />

Tax Rate<br />

(c)<br />

Fac<strong>to</strong>r<br />

Without<br />

Hous<strong>in</strong>g<br />

(d)<br />

Fac<strong>to</strong>r<br />

With<br />

Hous<strong>in</strong>g<br />

(e)<br />

For taxable <strong>in</strong>come<br />

Under Kshs. 10165.<br />

Kshs. 1016 tax on<br />

taxable Income of<br />

Kshs. 10164<br />

10% 1.111 1.130<br />

For taxable <strong>in</strong>come<br />

from Kshs. 10165 but<br />

under Kshs. 19741<br />

Kshs. 1016 plus Kshs.<br />

1436 Tax on taxable<br />

<strong>in</strong>come of Kshs. 9576<br />

15% 1.176 1.208<br />

For taxable <strong>in</strong>comes<br />

from Kshs. 19741 but<br />

under Kshs. 29317<br />

Kshs. 2452 plus<br />

Kshs. 1915 on<br />

taxable <strong>in</strong>come of<br />

Kshs. 9576<br />

20% 1.250 1.299<br />

For taxable <strong>in</strong>comes<br />

from Kshs. 29317but<br />

under Kshs. 38893<br />

Kshs. 4367 plus<br />

Kshs. 2394 on<br />

taxable <strong>in</strong>come of<br />

9576<br />

25% 1.333 1.404<br />

For taxable <strong>in</strong>comes<br />

From Kshs. 38893 and<br />

above<br />

Kshs. 6761 plus tax<br />

@ 30% on taxable<br />

<strong>in</strong>come over Kshs.<br />

38892<br />

30% 1.429 1.527

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