Home General Information Direct Taxes Indirect Taxes Contact Us Links Downloading Reports  will require Acrobat  Reader. (click below)	DIRECT TAXES - Taxation of Individuals (click on heading below then click again) Liability of Individuals Determination of Income Tax Rates for Individuals Dependant Rebate Non resident tax rates Payment of tax Credits allowed Special tax treatment of certain payments Employee allowances and Benefits Tax Rates for Individuals In the case of residents, the taxation of individual income is based on the progressive tax rate table set out below. Tax Rate Table - Resident
		1	2	3	4
		Income exceeding	But not exceeding	Tax on Column 1	% Tax on balance
		0	6,000	0	0
		6,000	16,000	0	25
		16,000	70,000	2,500	35
		70,000	95,000	21,400	40
		95,000		31,400	47
	Example: To calculate tax on income of K22,000. Tax is K 2,500 plus (6000 x 35%) = K 4,600 View and Print Taxation of Individuals (Tax of Individuals.PDF 15KB)

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