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Tax Rates

PAYE, LST and NSSF rates for 2014.

PAYE

PAYE rates in effect as from 1st July 2012:

Monthly Taxable Pay (Ush) Annual Taxable Pay (Ush) Rate of Tax (%)
Up to 235,000 Up to 2,820,000 0
235,001 - 335,000 2,820,001 - 4,020,000 10
335,001 - 410,000 4,020,001 - 4,920,000 20
410,001 - 10,000,000 4,920,001 - 120,000,000 30
Above 10,000,000 Above 120,000,000 40

PAYE rates in effect up to 30 June 2012:

Monthly Taxable Pay (Ush) Annual Taxable Pay (Ush) Rate of Tax (%)
Up to 130,000 Up to 1,560,000 0
130,001 - 235,000 1,560,001 - 2,820,000 10
235,001 - 410,000 2,820,001 - 4,920,000 20
Above 410,000 Above 4,920,000 30

LST

Local service tax rates in effect from 1 July 2008:

Monthly Income (Ush) Deduction (Ush)
Up to 100,000 0
100,001 - 200,000 5,000
200,001 - 300,000 10,000
300,001 - 400,000 20,000
400,001 - 500,000 30,000
500,001 - 600,000 40,000
600,001 - 700,000 60,000
700,001 - 800,000 70,000
800,001 - 900,000 80,000
900,001 - 1,000,000 90,000
Above 1,000,000 100,000

NSSF

Monthly employee contribution is 5% of gross pay, while employer contribution is 10% of gross pay. There is no upper limit for either contribution.