Kenya: Public Notice Affordable Housing Levy (AHL)

Kenya: Public Notice Affordable Housing Levy (AHL)

As per the public notice issued by the KRA on 15 August 2023, please note:

The Finance Act 2023 introduced the AHL with effect from 1st July, 2023. Kenya Revenue Authority has been appointed as the collecting Agent of the Affordable Housing Levy (AHL).

Kenya Revenue Authority wishes to make the following clarification with respect to the AHL:

“Gross monthly salary” constitutes basic salary and regular cash allowances. This include housing, travel or commuter, car allowances and such regular cash payments and would exclude those that are non-cash as well as those not paid regularly such as leave allowance, bonus, gratuity, pension, severance pay or any other terminal dues and benefits.

All employees irrespective of their contract of service shall pay the affordable housing levy.

Taxpayers paying housing levy under Section 31B of the Employment Act are not eligible for Affordable Housing Relief under the Section 30A of the Income Tax Act Cap. 470.

For further information please call our Contact Centre on: Telephone No: 0204999999/0711099999, or Email: callcentre@kra.go.ke.
    • Related Articles

    • Kenya: Collection Of Affordable Housing Levy By Kenya Revenue Authority

      Public notice from KRA: Kenya Revenue Authority (KRA) would like to inform members of the Public that the Cabinet Secretary, Ministry of Lands, Public Works, Housing and Urban Development through a Public Notice dated 3rd August, 2023, has appointed ...
    • Kenya - Affordable Housing Levy Contributions Tax Relief Update

      The Affordable Housing Act, 2024 (AHA), published and gazetted on 19 March 2024, contains consequential amendments as specified in section 60 of the Act and in the Third Schedule to the Act. According to section 60 of the AHA, the Acts specified in ...
    • Kenya | High Court Rules Affordable Housing Levy Lawful

      On Tuesday, 22 October 2024, Kenya’s High Court ruled that the affordable housing levy, introduced through the Affordable Housing Act effective March 2024, is lawful. The High Court has found that adequate public participation took place, allowing ...
    • Kenya - Court of Appeal Halts Affordable Housing Levy Deductions

      Kenya's Court of Appeal has taken a significant step by putting a halt to the deductions related to the Affordable Housing Levy. This decision comes in response to ongoing legal cases that have been filed against the programme. In their ruling, a ...
    • KENYA - THE AFFORDABLE HOUSING ACT, 2024, EFFECTIVE MARCH 2024

      On Tuesday, 19th March 2024, Kenya’s President signed into law The Affordable Housing Act, 2024, which amends the legislation which originally implemented the Affordable Housing Levy in 2023 in the Finance Act, 2023. The Act requires employees to ...