Amounts received by an employee as payment of travelling allowance to perform official duties have been excluded from taxation as gains from employment where such amounts are based on the standard mileage rate approved by the Automobile Association of Kenya.
Amount deducted as Affordable Housing Levy pursuant to the Affordable Housing Act, 2024.
Contribution to a post-retirement medical fund subject to a limit of Kshs. 15,000 per month.
Contributions made to the Social Health Insurance Fund (SHIF).
