Kenya Revenue Authority: Tax on MPs Emoluments

Based on enquiries received from several Members of Parliament regarding the computation and remittance of tax on their monthly emoluments, the Kenya Revenue Authority wishes to clarify the position as follows:-
  • Current procedures empower each taxpayer to undertake a tax self-assessment and to make a declaration based on such assessment. Additional tax beyond what has been paid is thereafter declared and remitted to the Kenya Revenue Authority.
  • Remittance of such additional tax may in the case of PAYE be made by cheque or other means to the "Paymaster General". Bank transfers may be made directly to the Central Bank of Kenya "Paymaster General" account with appropriate advice to the Kenya Revenue Authority.
  • All emoluments earned would ordinarily attract tax including
  1. Basic Salary
  • Allowances including:
  1. Commuted mileage allowance
  2. Constituency allowance
  3. Domestic Staff allowance
  4. Entertainment allowance
  5. Extraneous allowance
  6. House allowance
  7. Vehicle Fixed Cost allowance
  • Extra allowances paid to persons holding Ministerial positions including but not limited to:
  1. Rental House allowance
  2. Domestic Servants allowance
  3. Ministerial allowance
  • Other Lump Sum allowances paid on regular basis or as compensation for duties undertaken including sitting allowances.
  • Payments made as direct reimbursement of costs incurred while on duty are excluded from tax. Such amounts are generally claimed by those incurring them on a case by case basis depending on the exigencies of duty.
We congratulate those Members of Parliament who have already taken concrete steps to pay full taxes on all their emoluments.

Those Members of Parliament in need of assistance in this matter may call the Commissioner of Domestic Taxes on telephone 342195 or 2817066 or email: lto@kra.go.ke.

COMMISSIONER GENERAL

KRA Complaints and Information Centre can be reached through the following channels:

In person:

Office of the Commissioner General, Times Tower, 30th Floor.
Mail: P.O. Box 48240-00100 GPO Nairobi,
Phone: (020) 281 7700 (Hotline), (020) 281-7800 (Hotline), (020) 343342.
Fax: (020) 341342.

Email: dc@kra.go.ke
Tulipe Ushuru, Tujitegemee!



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