Tax Rates
PAYE, LST and NSSF rates for 2013.
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.
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