Calculators / Per Diem Allowance Calculator

Per Diem Allowance Calculator

KES
DAYS
Tax & allowances
%
KES

Tax-free limit: KES 10,000/day (Finance Bill 2025, effective July 1, 2025).

KES 67,500

Net benefit after PAYE on taxable excess

Total per diem receivedKES 75,000
Tax-free (KES 10,000 × 5 days)KES 50,000
Taxable excessKES 25,000
PAYE tax (30%)KES 7,500
Net benefitKES 67,500
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Amounts above KES 10,000/day are taxed as employment income. Employers must maintain travel records. For guidance only — consult a tax professional.

How to use this calculator

Enter your details below to use the Per Diem Allowance Calculator. Results update as you change inputs.

Definition

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

Per Diem Allowance Calculator FAQ

Answers specific to this calculator and Kenya rules.

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References