The Kenya Revenue Authority has issued a public notice clarifying what constitutes gross monthly salary for the purpose of the new Affordable Housing Levy (AHL) that was introduced as part of the Finance Act 2023. The AHL is levied monthly at a rate of 1.5% on gross monthly salary for both employees and employers (3.0% total).

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Affordable Housing Levy (AHL)

The Finance Act 2023 introduc…