What is Affordable Housing Levy (AHL) in Kenya

The Finance Act 2023 introduced the AHL with effect from 1^st 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:

1. “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.
2. All employees irrespective of their contract of service shall pay the affordable housing levy.
3. 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: [email protected].

Commissioner for Domestic Taxes

Thank you for paying taxes to build Kenya

PUBLIC NOTICES 15/08/2023

Times Tower Building
Haile Selassie Avenue
P. O. Box 48240 – 00100