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Commentary

3.1 Tax-free remuneration

Kenya

3.1ÌýÌýÌýÌý Tax-free remuneration

Tax-free remuneration

Employers can provide employees with certain items tax-free (KRA)

Tax-free elementDetails
Employment incomeUp to KES 24,000 per month (2.1.2)
OR
Up to KES 150,000 per month for a person with disability having a valid tax exemption certificate. Further details can be found at KRA
MealsUp to KES 5,000

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