Kenya Finance CalculatorAugust 2026
Calculators are for planning and estimation only. Verify final tax, payroll, loan, investment or property figures with the relevant institution or adviser.
Salary tools
Housing Levy Calculator Kenya
Estimate the 1.5% employee deduction and 1.5% employer matching contribution under the Affordable Housing Act.
Affordable Housing Levy Specifications
Statutory provisions administered by the Kenya Revenue Authority (KRA).
| Income Band / Category | Rate / Limit | Notes |
|---|---|---|
| Employee Contribution | 1.5% of gross salary | Deducted through payroll |
| Employer Matching | 1.5% of gross salary | Paid directly by employer |
| Total Monthly Remittance | 3.0% of gross salary | Remitted to KRA by 9th of following month |
| Tax Treatment | Allowable Deduction | Reduces employee taxable pay |
Quick Answers
Affordable Housing Levy FAQs
What is the Affordable Housing Levy rate in Kenya?
Under the Affordable Housing Act, the levy is charged at 1.5% of gross monthly salary for the employee, matched by an additional 1.5% contribution paid by the employer (totaling 3% remittance).
Is the Affordable Housing Levy tax deductible?
Yes. The 1.5% employee housing levy contribution is an allowable deduction under the Income Tax Act, meaning it is subtracted from gross income before PAYE tax is computed.
Is there a ceiling or cap on the Affordable Housing Levy?
No. Unlike NSSF, there is no upper salary limit on the Affordable Housing Levy. The 1.5% rate applies across all gross earnings.