Re-introduction of Housing Levy

kra affordable housing levy collection notice

Following the assent of the Affordable Housing Bill 2023 by President William Ruto on the 19th March 2024, the Affordable Housing Act, 2024 now comes into effect.

  • You are required to make this return as from your March 2024 payroll. (Official KRA notice)
  • Employee deduction is at 1.5% of gross pay.
  • Employer contribution to match employees’ deduction.
  • Introduction of 15% tax relief capped at Kesh 9,000 (for monthly payroll).
  • Tax relief is for Resident individuals.

For users of Wingubox Payroll Software, your account is already pre-configured and ready for processing. Ensure housing levy is activated for every eligible employee.


Monthly filing of housing levy should be done under sheet "M" of your Excel PAYE file.

Use our Online payroll/PAYE calculator to see how your pay slip will look after enactment of affordable housing, act 2024

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