Disclaimer

1. General Information Only

Everything on this website — including all articles, guides, explainers, tool outputs, and any other content — is provided for general information purposes only. It does not constitute and should not be relied upon as:

• Professional tax advice
• Legal advice
• Financial or investment advice
• Accounting advice
• An opinion directed at your specific circumstances

No content on this Site creates a professional relationship between you and Kolekta Limited, or between you and any accountant, lawyer, or other professional associated with Kolekta.

Before filing any tax return, making any tax payment, or taking any action in response to KRA correspondence, you should seek advice from a qualified tax professional who is registered with the Institute of Certified Public Accountants of Kenya (ICPAK) and who understands your individual circumstances.

2. The Tax Estimator — What It Is

The Kolekta tax estimator applies Kenya's published income tax bands, rates, and standard reliefs to the income figures you enter. The computation logic has been reviewed by an ICPAK-certified accountant.

The estimator currently covers:

• Individual income tax (IT1) — progressive bands for the 2025 tax year
• Withholding tax (WHT) credits at the standard 5% rate for professional services
• Personal relief (KES 28,800 per year) — applied only where indicated as applicable to employed individuals
• Insurance relief (15% of premiums paid, maximum KES 60,000 per year)
• Standard eTims-compliant business expense deductions

The estimator does not cover:

• Turnover Tax (ToT) — if your annual gross income is between KES 1 million and KES 25 million, ToT at 3% of gross may be available as an alternative to IT1. The estimator does not calculate or recommend between these options.
• Value Added Tax (VAT) obligations — if your annual turnover exceeds KES 5 million, you may be required to register for VAT. The estimator does not flag or compute VAT.
• Rental income tax, agricultural income, director's fees, or foreign income
• Prior-year tax liabilities, penalties, or interest
• NSSF, SHIF, or AHL contributions — these are noted in the portal but not individually computed in the estimator
• Any KRA Special Table restrictions that may block your ability to file
• Individual reliefs beyond those listed above — mortgage interest relief, pension contributions, HOSP contributions, or disability exemptions

3. The Tax Estimator — Accuracy and Currency

The estimator reflects Kenya Revenue Authority tax rates and bands as at June 2026. Kenya's tax rules change with each Finance Act, KRA circular, and administrative gazette. Changes may have occurred after this date that are not yet reflected in the estimator.

Specifically, users should be aware that:

• eTims enforcement: From January 2026, KRA validates declared expenses against eTims records at the point of filing. Expenses without a corresponding eTims invoice number may be automatically disallowed. The estimator flags this but cannot know which of your actual expenses are eTims-compliant.
• KRA pre-populated returns:From March 2026, KRA sends pre-populated 2025 income tax returns based on eTims, WHT, and NTSA data. KRA's figure and the estimator's figure may differ. Where they differ, you will need to justify your position with your own records. The estimator output alone is not sufficient justification.
• WHT certificates: The estimator allows you to enter WHT amounts as credits. In practice, you must hold a valid WHT certificate issued by the payer on iTax before you can claim that credit on your return. The estimator assumes certificates are held — it does not verify this.
• Motor vehicle expenses: Claiming vehicle expenses on your IT1 return requires a motor vehicle logbook recording the date, destination, purpose, and kilometres for every business trip. Without a logbook, KRA will disallow the entire vehicle expense claim — not reduce it. The estimator does not verify whether you hold a logbook.

We update the estimator when we become aware of material changes to rates or rules. We do not guarantee that the estimator reflects all changes in real time, and we accept no liability for any inaccuracy arising from a change in law or KRA practice after the "Last reviewed" date on this page.

4. No Filing, No Professional Opinion

The tax estimator does not file a tax return. No data you enter into the estimator is transmitted to KRA, to iTax, or to any accountant. The estimator is a standalone calculation tool.

Kolekta Limited is not registered as a Tax Service Provider (TSP) with the Kenya Revenue Authority at this stage.

The estimator output does not constitute a tax return, a self-assessment, or any formal communication with KRA. It has no legal standing in any dispute with KRA.

5. Reliance at Your Own Risk

You use this website and the tax estimator entirely at your own risk. Kolekta Limited accepts no responsibility for:

• Any tax assessment, penalty, or interest imposed by KRA as a result of reliance on information from this website or the estimator
• Any decision — financial, legal, or otherwise — made in reliance on content published on this website
• Any loss or damage of any kind arising from errors, omissions, or inaccuracies in the content or estimator output, whether caused by Kolekta or by changes in law or KRA practice
• Any failure of a third-party website or service linked to from this Site

This exclusion applies to the fullest extent permitted by the Kenya Consumer Protection Act 2012 and applicable Kenyan law. Nothing in this Disclaimer excludes liability for fraud or fraudulent misrepresentation.

6. Education Content — Currency and Completeness

Articles, guides, and blog posts published on this Site reflect our understanding of Kenya's tax rules as at their individual publication dates, which are shown on each piece of content.

Kenya's tax landscape changes frequently — through Finance Acts passed annually, KRA administrative circulars, court decisions, and gazette notices. Content published six months ago may describe a position that has since changed.

We aim to update content when material changes occur, but we do not guarantee that every piece of content is current at the time you read it. Always check the publication date, check for subsequent KRA guidance, and consult a qualified professional before acting.

7. No Endorsement of Third Parties

References to KRA, iTax, ICPAK, the ODPC, specific legislation, or any other institution or organisation on this Site are for information purposes only. They do not constitute an endorsement of those institutions or their products and services, nor do they imply any official affiliation or authorisation.

Kolekta has no commercial relationship with KRA, ICPAK, the ODPC, or any other regulatory or professional body referenced on this Site, other than as a regulated entity subject to their requirements.

8. Pricing Benchmarks

Where this Site or Kolekta's tools reference market pricing benchmarks for creative services — for example, indicative rates for photography, video production, or design — these are published for informational purposes only and reflect our understanding of general market conditions in Kenya.

They are not a recommendation, a valuation, or a guarantee that any particular rate will be accepted by any client. Pricing decisions are yours alone to make, and Kolekta accepts no liability for any commercial outcome arising from use of these benchmarks.

9. Jurisdiction

This Disclaimer is governed by and construed in accordance with the laws of the Republic of Kenya. Any dispute arising under this Disclaimer shall be subject to the exclusive jurisdiction of the courts of Kenya.

If you are accessing this Site from outside Kenya, you are responsible for ensuring compliance with the laws of your own jurisdiction. The content on this Site is directed at users in Kenya and is not intended to constitute advice or guidance for tax obligations in any other country.

10. Updates to This Disclaimer

We will update this Disclaimer when:

• The estimator's tax rates are updated following a Finance Act or KRA change
• Kolekta obtains TSP registration with KRA
• The platform moves from pre-launch to live operations
• Any material change in our legal status or service scope occurs

The "Last reviewed" date and "Tax rates reflect" date at the top of this page will always indicate the basis on which the estimator is operating. Check these dates before relying on any output.

11. Contact

If you have a question about this Disclaimer or have identified content that appears to be inaccurate or out of date, please let us know: