Qualifying employees:
A resident individual who proves that in a year of income he/she:
i. Has paid a premium for insurance made by the individual on the individual’s life, or the life of the individual’s spouse or child. The insurance must secure a capital sum, whether or not in conjunction with another benefit, and must be made with an insurance company lawfully carrying on life insurance business in Kenya, with sums payable under the insurance being in the lawful currency of Kenya;
ii. Or, if their employer has paid a premium for that insurance on the life and for the benefit of that individual, which has been charged to tax on that individual;
iii. Or, if both the individual and their employer have paid a premium for the insurance.
Components subject to the relief are:
Deductions:
i. Advised Insurance (Education or Medical) Deduction.
ii. Group Life Deduction (Education or Medical Insurance).
Personal:
i. Insurance (Education or Medical) Personal.