Per Diem Allowance Calculator

Calculate tax-free and taxable portions of per diem allowances under Finance Bill 2025 compliance (KES 10,000 daily limit)

DAILY PER DIEM PAID (KES)

KES

NUMBER OF TRAVEL DAYS

DAYS

EMPLOYEE PAYE TAX RATE (%)

%

ADDITIONAL ALLOWANCES (OPTIONAL)

KES
Total Per Diem Received
KES 75,000
Tax-Free Amount(KES 10,000 × 5 days)
KES 50,000
Taxable Excess(Including additional allowances)
KES 25,000
PAYE Tax on Excess(30% of taxable excess)
KES 7,500
NET BENEFIT
(After tax deduction)
KES 67,500

Important Information:

  • • Tax-free per diem limit is KES 10,000 per day (Finance Bill 2025, effective July 1, 2025)
  • • Any amount above KES 10,000 per day is taxed as employment income
  • • Employers must maintain precise travel records and documentation
  • • This calculator applies to all sectors (public and private employers)
  • • Results are for guidance only - consult a tax professional for official advice
  • • Reference: Section 5(2) of the Kenyan Income Tax Act and Finance Bill 2025

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