Affordable Housing Levy
1.5% from the employee, 1.5% matched by the employer, no cap, filed via KRA.
The Affordable Housing Act 2024 introduced a mandatory levy on every employed Kenyan. It funds the Affordable Housing Board's national delivery programme. Unlike older housing schemes the levy is not optional — every active employee contributes.
Rate
| Side | Rate | Cap |
|---|---|---|
| Employee | 1.5% of gross monthly salary | No cap |
| Employer | 1.5% of gross monthly salary (match) | No cap |
AHL applies on the same gross-pay base as SHIF — basic plus cash allowances. Non-cash benefits (BIK) are excluded because the levy is on cash compensation.
Tax treatment
Following the Tax Laws (Amendment) Act 2024, the employee's AHL contribution is an allowable pre-PAYE deduction — it reduces taxable income before the PAYE bands are applied. The employer's 1.5% match is a business cost.
Filing
AHL is collected by KRA on behalf of the Affordable Housing Board. Returns are due by the 9th of the month following the pay period — same calendar as PAYE — and are filed via the KRA AHL portal.
Generate the AHL CSV
Statutory Exports → AHL card → Download CSV. Each row carries KRA PIN, name, gross, employee AHL, employer AHL and the combined total.
Statutory ExportsMissing the 9th-of-the-month deadline attracts a penalty of 2% of the unpaid amount per month, on top of interest at the prevailing CBK rate. Build the AHL filing into your payroll month-end like PAYE.
Kenya law that applies
- Affordable Housing Act 2024
Affordable Housing Levy — 1.5% of gross from both employee and employer.
- Tax Laws (Amendment) Act 2024
Made SHIF and AHL allowable pre-PAYE deductions; repealed the 15% SHIF insurance relief from 27 December 2024.
- Affordable Housing Levy portal
Monthly AHL return filed via the KRA AHL portal.