Also known as graduated scale rate of tax, applies to resident individuals only.
| Monthly Pay Bands (Ksh.) | Annual Pay Bands (Ksh.) | Rate of Tax (%) |
|---|---|---|
| On the first Shs. 24,000 | On the first Shs. 288,000 | 10 |
| On the next Shs. 8,333 | On the next Shs. 100,000 | 25 |
| On the next Shs. 467,667 | On the next Shs. 5,612,000 | 30 |
| On the next Shs. 300,000 | On the next Shs. 3,600,000 | 32.5 |
| On all income above Shs. 800,000 | On all income above Shs. 9,600,000 | 35 |
| Personal Tax Relief | ||
| 2,400 | 28,800 | |