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deduction for SHIF contributions was repealed when the Finance Bill 2024 was
withdrawn.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.
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