Clause Comparison: 2024 vs 2025

See how specific clauses have changed between Finance Bill 2024 and 2025

Housing Tax Relief

Clause 8(b)(i)

Tax relief available only for mortgage interest payments up to KES 300,000 per year for mortgage holders

Impact: Limited to homeowners with bank mortgages only

Tax relief expanded to include self-built homes and construction loans up to KES 360,000 per year

Impact: Benefits homeowners, mortgage holders, and those building their own homes

Better for Citizens

20% increase in relief amount (from KES 300,000 to KES 360,000) and expanded eligibility to include self-built homes