Tax Rates
PAYE, LST and NSSF rates for 2024.
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 |
LST
Employees are required to pay local service tax (LST) to the local government in the area where they reside. The tax is deducted by the employer in four equal installments between July and October and remitted to the respective local governments.
LST rates in effect from 1 July 2008:
| Monthly Income (Ush) |
Amount Payable per Year (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.