Just in case you did not know, under the Affordable Housing Levy Act 2024 assented in March, 19th 2024; 1.5% is levied on :
- Salary
- Gross income received including;
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- Rental income
- Sales chargeable to turnover
- Any sales before VAT.
- Any other income received or accrued in Kenya
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The employer’s contribution to the Affordable Housing Levy is an allowable deduction under Section 15 of the Income Tax Act. See other sources