Housing Levy calculator 2026
1.5% of gross from the employee and 1.5% from the employer, with no cap.
| Employee pays | 750.00 |
|---|---|
| Employer pays | 750.00 |
| Total to remit | 1,500.00 |
Rules from 1 July 2026. Due by the 9th working day of the following month.
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How this works
The employee's share has been deductible when working out taxable pay since 27 December 2024, when the former 15% relief was repealed. Remit through KRA iTax by the 9th working day of the following month.
Questions people ask
How much is the Housing Levy in Kenya?
1.5% of gross pay from the employee and 1.5% from the employer, with no cap. On KES 50,000 each side pays 750.00, so KES 1,500.00 is remitted.
When is the Housing Levy due?
By the 9th working day of the following month, through KRA iTax.
Is the Housing Levy deducted before PAYE?
Yes. Since 27 December 2024 the employee's share is deductible when working out taxable pay. It replaced the earlier 15% affordable housing relief.
Is there a maximum Housing Levy?
No. The levy is a percentage of gross pay with no upper limit.