Kenya | Public Notice: Insurance Relief on SHIF Contributions

Kenya | Public Notice: Insurance Relief on SHIF Contributions

 

The Kenya Revenue Authority (KRA) has issued a Public Notice clarifying that contributions to the Social Health Insurance Fund (SHIF) do not qualify for insurance relief. Currently, the Income Tax Act does not provide for tax relief on SHIF contributions. The proposed provision to allow a tax deduction for SHIF contributions was repealed when the Finance Bill 2024 was withdrawn.  However, the Government recently published a draft Tax Laws (Amendments) Bill 2024 to address this issue.  For a copy of the notice, please click here.