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2026 KRA rates, instant
Personal relief in Kenya reduces a qualifying resident individual’s income tax by up to KES 2,400 a month, equivalent to KES 28,800 a year. It is applied to calculated tax, rather than subtracted from gross salary as an expense.
Use the Kenya PAYE calculator to see the effect on estimated take-home pay. This guide isolates the personal-relief step so you can understand what payroll has done.
Where personal relief fits in the calculation
Payroll first determines taxable pay and calculates tax using the relevant bands. Personal relief then reduces that tax. It does not change your contractual salary or replace pension and health contributions.
For a simple illustration, assume monthly taxable pay of KES 30,000, one resident employment and no other relief. Tax on the first KES 24,000 is KES 2,400. Tax on the remaining KES 6,000 at 25% is KES 1,500. Total tax before relief is KES 3,900; subtracting personal relief leaves PAYE of KES 1,500. Taxable pay in this example is already after any eligible deductions: it is not a KES 30,000 gross-salary quotation.
Does everyone receive KES 2,400 in cash?
No. Relief offsets tax; it is not a separate payment from your employer. If calculated tax is KES 1,800 and no other income or adjustment is involved, applying personal relief reduces PAYE to zero. It does not produce a negative KES 600 PAYE payment.
Likewise, a payslip showing zero PAYE does not necessarily mean zero deductions overall. Check each contribution and any personal repayment separately. Our payslip reading guide explains the columns.
Who qualifies?
KRA states that personal relief is available to resident individuals. Residency is a tax status; do not infer it solely from nationality or possession of a KRA PIN. If payroll has classified you as non-resident and you believe that is wrong, ask for the basis and have the status reviewed.
Having a second job is a reason to check how your employers handle your tax, rather than treating each payslip as an independent entitlement to another full personal relief. See our second-job tax guide before comparing two payroll calculations.
How to check your payslip
- Locate taxable pay and tax before relief, if these are shown.
- Find the personal-relief line or request the detailed computation.
- Check the final PAYE against tax less the reliefs actually applied.
- If the figures do not reconcile, identify the month and the specific difference in a written payroll query.
Do not automatically subtract another KES 2,400 from a figure already labelled PAYE after relief. That would count the relief twice.
What if relief is missing?
Ask payroll to confirm your residency classification and whether relief has already been built into its calculation. KRA’s employer notice says employers should apply personal relief to resident employees. If a correction is needed, request a corrected computation and an explanation of how the affected period will be handled; do not assume a particular refund date.
For the submission process, read claiming tax relief through payroll. The tax relief guide puts personal relief alongside other deductions and reliefs without treating them as interchangeable.
Sources and review date
Published and reviewed on 26 October 2026. The examples explain current payroll treatment; check the rules for the period on an older payslip.