Tax reliefs and deductions: personal, insurance, mortgage and pension
Kenya Revenue Authority · sources read 1 Oct 2026
Every resident gets personal relief of KSh 2,400 a month off their tax. You can also claim insurance relief and deduct mortgage interest and pension contributions; give your employer the proof so they apply them in your PAYE.
- Fee
- We couldn't confirm a fee from the official page. Check it there before you pay.
- Where
- Through your employer's monthly PAYE; you also declare them when you file your return on iTax
What you need
- Proof of your insurance premiums, mortgage interest or pension contributions, for your employer
Steps
- Personal relief of KSh 2,400 a month (KSh 28,800 a year) comes off your tax automatically if you are resident.
- For insurance relief, mortgage interest and pension, declare them to your employer and hand over the documents. Your employer must then apply them in your PAYE.
- Send the documents promptly so the reliefs show on your payslip.
Watch out
- Insurance relief is 15% of the premiums you pay, capped at KSh 60,000 a year. It covers life, health and education policies of at least 10 years.
- Mortgage interest is deductible up to KSh 30,000 a month (KSh 360,000 a year), only for a home you live in and a loan from an approved lender.
- Contributions to a registered pension, provident or retirement fund are deductible up to KSh 30,000 a month (KSh 360,000 a year).
Who can apply
- Personal relief: every resident individual
- Insurance relief: residents paying premiums for themselves, a spouse or child
Official sources (4)
- Individual Income Tax kra.go.ke · read 1 Oct 2026
- PAYE (File & Pay) kra.go.ke · read 1 Oct 2026
- Guidance on Employer Obligations in Applying Income Tax Deductions, Reliefs and Exemptions (public notice, 06/10/2025) kra.go.ke · read 1 Oct 2026
- iTax portal itax.kra.go.ke · read 1 Oct 2026