Nairobi, Aug. 18 -- The Kenya Revenue Authority (KRA) is expected to start a crackdown on housing levy defaulters after the tax agency got legal powers to recover arrears and punish those in breach.

The powers follow amendments contained in the Finance Act, 2026, giving the KRA teeth to recover outstanding unpaid fees, levies and charges collected on behalf of government.

The Affordable Housing Fund has collected more than Sh200 billion since the levy was introduced, but estimates that more than Sh100 billion has either remained unpaid or been evaded.

Here is what the new enforcement regime means for workers, employers, informal-sector workers and other levy payers.

Who is required to pay the housing levy and how much?

The Affordable...