Implementation and Oversight of the Collection Process for the Affordable Housing Levy by Kenya Revenue Authority

Kenya Revenue Authority (KRA) has notified the public that under the Affordable Housing Act of 2024, it is designated as the entity responsible for collecting the Affordable Housing Levy (AHL).

READ ALSO: KRA, KICD Partner To Enhance Tax Literacy Through Technology In Competency-Based Curriculum (CBC) in Kenya

Starting from March 19, 2024, all employers must deduct the AHL from their employees’ gross salaries and submit it, along with the employer’s contribution, as outlined below:

  • Employees are required to contribute 1.5% of their gross monthly salary.
  • Employers are required to contribute 1.5% of their employees’ monthly gross salary.

Additionally, individuals receiving income in Kenya are obligated to remit 1.5% of their gross income as the Affordable Housing Levy to KRA. The deadline for remitting the Affordable Housing Levy is the 9th working day after the end of the relevant month.

Employers must declare the AHL under sheet “M” of the PAYE return on iTax, generate a payment slip under the tax head “agency revenue” and tax sub-head “Housing Levy,” and make payments at KRA agent banks or through eCitizen Paybill Number 222 222 or by dialing *222#.

The employer’s contribution to the Affordable Housing Levy is a deductible expense under Section 15 of the Income Tax Act. Resident individuals who pay the AHL are eligible for the affordable housing relief. Failure to comply with the law will result in a penalty equivalent to 3% of the unpaid funds per month.

KRA is committed to providing optimal support to all individuals and will continue to engage and collaborate with stakeholders to enhance compliance with the Affordable Housing Levy provisions.

READ ALSO: Guidelines and Procedures for Income Tax Exemption Application and Implementation for Persons With Disability

For further information, please contact our Contact Centre at Telephone No: 020 4 999 999/0711 099 999, or Email: [email protected].

Source: Kenya Revenue Authority (KRA)



KRA PIN REGISTRATION

Are you looking to Register and get a New KRA PIN Number? We are here and ready to assist you with Registration of KRA PIN Number. Fill and submit your request online for KRA PIN Registration.


KRA PIN RETRIEVAL

Are you looking to Retrieve and get a Lost KRA PIN Certificate? We are here and ready to assist you with Retrieval of KRA PIN Certificate. Fill and submit your request online for KRA PIN Retrieval.


KRA PIN UPDATE

Are you looking to Update an Old KRA PIN Number on iTax (KRA Portal)? We are here and ready to assist you with Update of KRA PIN Number. Fill and submit your request online for KRA PIN Update.


KRA PIN CHANGE OF EMAIL ADDRESS

Are you looking to Change the Email Address linked to KRA PIN Number on iTax? We are here and ready to assist you. Fill and submit your request online for KRA PIN Change of Email Address.


REFUGEE KRA PIN REGISTRATION

Are you looking to Register KRA PIN Number for Refugee? We are here and ready to assist you. Fill and submit your request online for Refugee KRA PIN Registration.


FOREIGNER KRA PIN REGISTRATION

Are you looking to Register KRA PIN Number for Foreigner? We are here and ready to assist you. Fill and submit your request online for Foreigner KRA PIN Registration.


SELF HELP GROUP (SHG) KRA PIN REGISTRATION

Are you looking to Register Self Help Group (SHG) KRA PIN Numberr? We are here and ready to assist you with Registration of Self Help Group (SHG) KRA PIN Number. Fill and submit your request online for Self Help Group (SHG) KRA PIN Registration.


COMPANY KRA PIN REGISTRATION

Are you looking to Register Company KRA PIN Numberr? We are here and ready to assist you with Registration of Company KRA PIN Number. Fill and submit your request online for Company KRA PIN Registration.


PARTNERSHIP KRA PIN REGISTRATION

Are you looking to Register Partnership KRA PIN Numberr? We are here and ready to assist you with Registration of Partnership KRA PIN Number. Fill and submit your request online for Partnership KRA PIN Registration.


SOCIETY KRA PIN REGISTRATION

Are you looking to Register Society KRA PIN Numberr? We are here and ready to assist you with Registration of Society KRA PIN Number. Fill and submit your request online for Society KRA PIN Registration.


ASSOCIATION KRA PIN REGISTRATION

Are you looking to Register Association KRA PIN Numberr? We are here and ready to assist you with Registration of Association KRA PIN Number. Fill and submit your request online for Association KRA PIN Registration.


NGO KRA PIN REGISTRATION

Are you looking to Register NGO KRA PIN Numberr? We are here and ready to assist you with Registration of NGO KRA PIN Number. Fill and submit your request online for NGO KRA PIN Registration.


KRA NIL RETURNS FILING

Are you looking to file KRA Nil Returns? We are here and ready to assist you with Filing of KRA Nil Returns. Fill and submit your request online for KRA Nil Returns Filing.


KRA EMPLOYMENT RETURNS FILING

Are you looking to file KRA Employment Returns? We are here and ready to assist you with Filing of KRA Employment Returns. Fill and submit your request online for KRA Employment Returns Filing.


TURNOVER TAX (TOT) RETURNS FILING

Are you looking to file Turnover Tax (TOT) Returns? We are here and ready to assist you with Filing of Turnover Tax (TOT) Returns. Fill and submit your request online for Turnover Tax (TOT) Returns Filing.


MONTHLY RENTAL INCOME (MRI) RETURNS FILING

Are you looking to file Monthly Rental Income (MRI) Returns? We are here and ready to assist you with Filing of Monthly Rental Income (MRI) Returns. Fill and submit your request online for Monthly Rental Income (MRI) Returns Filing.


PAY AS YOU EARN (PAYE) RETURNS FILING

Are you looking to file Pay As You Earn (PAYE) Returns? We are here and ready to assist you with Filing of Pay As You Earn (PAYE) Returns. Fill and submit your request online for Pay As You Earn (PAYE) Returns Filing.


VALUE ADDED TAX (VAT) RETURNS FILING

Are you looking to file Value Added Tax (VAT) Returns? We are here and ready to assist you with Filing of Value Added Tax (VAT) Returns. Fill and submit your request online for Value Added Tax (VAT) Returns Filing.