P9 Form (Tax Deduction Card) — Kenya 2026
Enter Gross Pay per month — NSSF, Housing Levy, PAYE auto-calculate using live 2026 KRA rates. Optional: Owner Occupied Interest, Pension, Insurance Premium.
Kenya Revenue Authority
Tax Deduction Card
P9 (FORM P.A.Y.E. 2) | Year of Income: 2026
Section A — Employer Details
Section B — Employee Details
Section C — Monthly Tax Deduction Details (Amounts in KES)
| MONTH |
GROSS PAY (A) |
NSSF CONTRIB. (B) |
SHIF (2.75%) |
OWNER OCC. INTEREST (C) |
PENSION CONTRIB. (D) |
HOUSING LEVY (E) |
CHARGEABLE PAY (F=A-B-SHIF-C-D-E) |
TAX CHARGED (G) |
PERSONAL RELIEF (H) |
INS. PREMIUM (for J) |
INSURANCE RELIEF (J) |
P.A.Y.E. TAX (K=G-H-J) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TOTALS |
Employer's Certification
I certify that the particulars given above are correct and that Income Tax has been deducted at source from the emoluments paid to the above-named employee in accordance with the provisions of the Income Tax Act (Cap. 470).
Signature of Employer / Authorised Representative & Date
Official Stamp
Company Stamp Here
Important Notes:
- This form must be issued to employees within 30 days of the end of each year of income or upon cessation of employment.
- The employer must retain a copy of this form for a minimum period of seven (7) years.
- Column (C) — Owner Occupied Interest: max KES 25,000/month (KES 300,000/year).
- Column (H) — Personal Relief: KES 2,400 per month (KES 28,800 per year).
- Column (J) — Insurance Relief: 15% of premiums for life, education, or health insurance. Maximum KES 5,000/month.
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