Pay the Affordable Housing Levy
Kenya Revenue Authority · sources read 5 Oct 2026
The Affordable Housing Levy is 1.5% of gross pay, and your employer pays another 1.5%. Employers remit it on iTax by the 9th working day of the next month; if you earn income without a salary, you pay 1.5% of your gross income yourself.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Deadline
- Due by the 9th working day after the end of the month the salary or income was earned
- Where
- Online on the KRA iTax portal; pay at a KRA agent bank or by M-Pesa paybill 222222
Steps
- Employers: declare each employee's levy in sheet M of the monthly PAYE return on iTax.
- Not an employer? Log in to iTax, go to Payments, then Payment Registration. Pick tax head 'Agency Revenue' and sub-head 'Housing Levy', enter the period and amount, and generate a payment slip.
- Pay at a KRA agent bank or through M-Pesa paybill 222222, or dial *222#.
Watch out
- Late payment costs 3% of the unpaid levy for every month it stays unpaid, and the amount can be recovered from you summarily as a civil debt.
- If you have income and you are also an employer who already deducts and pays the levy, you don't pay it again on your own gross income.
- The levy deducted from your salary is subtracted from your taxable pay, so it lowers your PAYE.
Who can apply
- Employees: 1.5% of gross monthly salary is deducted, and the employer adds a matching 1.5%
- Anyone else earning income in Kenya (for example self-employed people): 1.5% of gross income
Official sources (5)
- Collection of Affordable Housing Levy by Kenya Revenue Authority (public notice, 21/03/2024) kra.go.ke · read 1 Oct 2026
- Step by step guide for the filing and payment of Affordable Housing Levy through iTax kra.go.ke · read 1 Oct 2026
- PAYE (File & Pay) kra.go.ke · read 1 Oct 2026
- Affordable Housing Act, No. 2 of 2024 new.kenyalaw.org · read 5 Oct 2026
- iTax portal itax.kra.go.ke · read 1 Oct 2026