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Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →For a resident individual filing Kenya’s 2022 income tax return, the Kenya Revenue Authority (KRA) guide instructed taxpayers to enter their 2022 NHIF contributions in iTax’s Insurance Relief sheet. KRA set the relief at 15% of qualifying insurance premiums and NHIF contributions, capped at KES 5,000 per month or KES 60,000 per year. This is a historical guide for the 2022 tax period, not instructions for treating later SHIF contributions as NHIF contributions.
Who this 2022 NHIF relief guide applies to
KRA’s Claiming of Insurance Relief in the Income Tax Resident (ITR) Return for Period 2022 covers resident individuals filing the 2022 ITR return. KRA said the Finance Act 2021 amended section 31 of the Income Tax Act so NHIF contributions could qualify for insurance relief effective 1 January 2022. See KRA’s 2022 ITR guide.
The guide concerns contributions made to NHIF during 2022. It should not be applied to a different tax period without checking the rules and KRA guidance for that period.
How to enter 2022 NHIF contributions in iTax
- Open the 2022 ITR return in iTax and answer “Yes” to “Do You Have an Insurance Policy.”
- Open the “Insurance Relief sheet” and enter the NHIF information using the fields below.
| iTax field | What KRA’s 2022 guide says to enter |
|---|---|
| PIN | Use the NHIF PIN shown in KRA’s guide. It is a sample value; do not copy it as your own PIN. |
| Name | National Hospital Insurance Fund |
| Type of policy | Health |
| Insurance policy number | Your NHIF member number |
| Policy holder | Self |
| Commencement date | 01/01/2022 |
| Maturity date | 31/12/2022 |
| Sum assured | The annual premium paid amount for this purpose |
| Annual premium paid | Your total NHIF contributions for 2022. KRA says fields 8 and 9 contain the same information for this purpose. |
Use your own membership and contribution details, not the sample PIN or other example information in the guide. The guide is available as a KRA PDF.
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Where to find your NHIF member number
KRA’s guide says the member number may appear on your NHIF card or, for some employees, on a payslip. It also describes an SMS method: send “ID”, a space, and your ID number to 1550. That instruction comes from the 2022 guide; confirm the service is still operating before relying on it for another task. KRA’s guide
How much relief the 2022 contributions could qualify for
KRA stated the calculation as 15% of insurance premiums plus NHIF contributions, subject to a maximum of KES 5,000 per month or KES 60,000 per year. These are the limits stated in KRA’s notice on insurance relief for NHIF contributions.
For a simple illustration of the percentage, KES 12,000 in eligible contributions multiplied by 15% is KES 1,800 before applying the cap or considering the rest of the return. This arithmetic illustrates the rate; it is not a KRA-published example or a guarantee of a refund.
Do not confuse 2022 NHIF relief with later SHIF contributions
In a notice dated 8 November 2024, the KRA Commissioner for Domestic Taxes said: “The relief as currently provided under the Income Tax Act does not apply to contributions made to the SHIF under the Social Health Insurance Act.” The notice explained that the provision referred to NHIF under the National Hospital Insurance Fund Act, which had been repealed by the Social Health Insurance Act. Read KRA’s dated SHIF notice for the position it stated at that time.
The same notice said the Tax Laws (Amendment) Bill, 2024 had proposed allowing SHIF contributions as a deduction against taxable income. The notice does not establish what happened to that proposal or the law afterward, so it cannot settle the current tax treatment of SHIF contributions. A deduction against taxable income is also distinct from the insurance-relief credit described for 2022 NHIF contributions.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Payroll relief and refunds
KRA says employees can provide relevant documents to an employer to receive insurance relief through payroll. Its individual income tax refund FAQ says refund applications can be relevant where a taxpayer did not receive the direct credit through an employer, among other qualifying cases. The FAQ’s listed documents for life or education insurance refund cases include an insurance policy certificate and Form P9; it does not specifically identify an NHIF card or a purchased item as a product required for this NHIF claim. See KRA’s individual income tax refund FAQ.
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