Kenyan tax rules change every year, and sometimes in between. Rates, limits and reliefs that were right last year can be wrong now, and acting on stale information costs real money. A short routine and a few reliable sources keep you up to date without making it a full-time job.

The calendar of change

  • Budget statement (June). The Cabinet Secretary for the National Treasury reads the budget, and the proposed tax changes are published in the Finance Bill.
  • Finance Act (usually effective 1 July). After public participation and debate, the Finance Bill becomes the Finance Act, and most changes take effect on 1 July.
  • Other acts and notices. Tax laws amendment acts can change rules at other dates, such as the changes of 27 December 2024 that made the Housing Levy and SHIF deductible; see housing levy and SHIF now deductible before PAYE.
  • Statutory bodies. NSSF changes its limits each February; see NSSF rates change from February 2026.
  • Regulations and gazette notices fill in details, for example wage orders and customs rates.

Where to look

  1. Kenya Law (new.kenyalaw.org) publishes Acts, including the Finance Acts, and amendments in full.
  2. KRA (kra.go.ke) publishes public notices, guides, rates and procedures, and its iTax portal announces changes.
  3. National Treasury publishes the budget statement and the Finance Bill.
  4. NSSF and the Social Health Authority publish contribution notices.
  5. The Kenya Gazette publishes legal notices, including wage orders and tariff changes.
  6. Professional summaries. The large accounting and law firms publish plain-language summaries of each Finance Act. They are useful for finding what changed, but check the Act itself for the exact wording and effective dates.

A yearly routine

  1. June: read the budget summaries and the Finance Bill's main changes, and note the dates.
  2. July: when the Act takes effect, update your rates, calculators and spreadsheets; see below.
  3. January: check for changes that took effect at year end.
  4. February: update NSSF limits and payroll for the new year.
  5. Whenever you hear of a change: write down the date and the source.

Keeping spreadsheets and tools right

Good tools keep rates in one place. The templates on this site keep every changeable figure on a Rates sheet, so you change it once and everything recalculates; the monthly payroll workbook is an example. Our calculators use rates that we check against official sources and show when each was last verified, and our guides such as how PAYE is calculated are updated when a rate changes. Check a calculator, such as the PAYE calculator or NSSF calculator, but always compare a critical figure with the official source.

Keep a change log

Write each change in a log with the date it takes effect, the source and what you changed. The tax records checklist and document log is a good place for the notices and summaries, and the KRA filing and payment calendar keeps the dates.

Be careful with rumours

Social media and WhatsApp groups repeat things that are half true or out of date. Before you act on a claim about a new rate, find it in the Act or a KRA notice. If you cannot, ask your accountant.

Ask for help

If a change affects a big decision, such as buying property or choosing a business structure, ask a registered tax adviser. Our KRA filing calendar and records guide keep the basics in order.

Always check the current law with KRA or a registered professional before you rely on an article, including this one.