Kenya Revenue Authority · Domestic Taxes Department
Tax Deduction Card, year 2026
P9A · Appendix 2A
- Employer's name
- Employee's main name
- Employee's PIN
- Employer's PIN
- Employee's other names
| Month | A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Basic salary | Benefits, non-cash | Value of quarters | Total gross pay | Defined contribution retirement scheme | Affordable Housing Levy (AHL) | Social Health Insurance Fund (SHIF) | Post Retirement Medical Fund (PRMF) | Owner-occupied interest | Total deductions (lower of E + F + G + H + I) | Chargeable pay (D − J) | Tax charged | Personal relief | Insurance relief | PAYE tax (L − M − N) | |||
| E1 30% of A | E2 Actual | E3 Fixed 30,000 p.m. | |||||||||||||||
| January | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 30,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| February | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 30,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| March | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 30,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| April | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 30,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| May | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 30,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| June | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 30,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| July | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 30,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| August | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 30,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| September | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 30,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| October | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 30,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| November | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 30,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| December | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 30,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 360,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
To be completed by employer at end of year
- Total chargeable pay (col. K)
- Kshs 0.00
- Total tax (col. O)
- Kshs 0.00
Important
- Use P9A (a) for all liable employees, and where a director or employee received benefits in addition to cash emoluments; (b) where an employee is eligible for deduction on owner-occupier interest; (c) where an employee contributes to a post-retirement medical fund.
- (a) Deductible interest must not exceed KES 30,000 a month (25,000 before December 2024); (b) pension contributions, including NSSF, are deductible up to the lower of 30% of pensionable pay and KES 30,000 a month; (c) post-retirement medical fund up to KES 15,000 a month; (d) SHIF and the affordable housing levy are deductible from December 2024; (e) personal relief KES 2,400 a month (28,800 a year); (f) insurance relief 15% of premiums up to KES 5,000 a month (60,000 a year).
- Attach (i) a photocopy of the interest certificate and statement of account from the financial institution; (ii) the declaration signed by the employee.
Employer's stamp