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Sets the affordable housing levy at 1.5% of gross pay matched by employers, exempts the lowest earners, and requires an independent audit of the Housing Fund.
Departmental Committee on Housing, Urban Planning and Public Works
National Assembly
Committee chair introduces the Affordable Housing Levy (Amendment) Bill, 2026
This bill changes how the affordable housing levy works: it fixes the rate at 1.5% of gross monthly pay with an equal employer match, exempts workers earning below KSh 20,000 a month, and requires an independent annual audit of the Housing Fund with the accounts published.
39 people and 12 organisations have responded so far
How people answered each question (citizens and organisations combined). A summary of all written comments will appear once Parliament publishes its response.
Question 1 of 3 · Levy rate
25 of 51 people answered · Support / Don't support
Every worker would pay 1.5% of their gross monthly pay to the levy, and the employer would add an equal 1.5% on top.
The affordable housing levy payable by an employee shall be one and one-half per cent of the employee's gross monthly pay, and shall be matched by an equal contribution from the employer.
Question 2 of 3 · Low-income exemption
25 of 51 people answered · Support / Don't support
Workers earning less than KSh 20,000 a month would not pay the levy at all.
An employee whose gross monthly pay is below twenty thousand shillings shall be exempt from the affordable housing levy.
Question 3 of 3 · Independent fund audit
25 of 51 people answered · Support / Don't support
An outside auditor would check the Housing Fund's accounts every year and the results would be made public.
The Housing Fund shall be subjected to an independent audit at the end of each financial year and the audited accounts shall be published.