Taxable pensions
- pension received by a resident individual from a pension fund/scheme established outside Kenya
- pension received by a non-resident individual from a pension fund /scheme established in Kenya.
- Contributions paid by an employer who is not a person chargeable to tax to unregistered pension scheme or excess of pension limit to registered scheme.
- Excess of pension limit paid by employer to registered scheme.
Exempt pensions:
The first Kes300K pa received by resident individual from registered fund NSSF.
Rate:
Refer Paye rates.
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