The National Treasury has decided to include proposed Pay As You Earn (PAYE) tax reviews within the Finance Bill 2026, rather than introducing a separate amendment bill, due to a tight timeline.

• The consolidated tax changes are expected to raise approximately Ksh57 billion.
• This decision was confirmed by Treasury Cabinet Secretary John Mbadi.
• Previous proposals included a 0 per cent PAYE rate for incomes up to Ksh30,000, aligning with earlier announcements by President William Ruto.