About the Kenya PAYE Calculator
This Kenya PAYE calculator converts a gross monthly salary into take-home pay. It deducts the employee’s NSSF contribution, the Social Health Insurance Fund (SHIF) contribution, the Affordable Housing Levy and Pay As You Earn income tax, and it applies the monthly personal relief and any insurance relief you qualify for.
The figures follow the rules in force for 2026: KRA’s monthly bands of 10% on the first KSh 24,000, 25% on the next KSh 8,333, 30% up to KSh 500,000, 32.5% up to KSh 800,000 and 35% above, with KSh 2,400 personal relief. NSSF uses the Year 4 limits that took effect in February 2026 (6% of pay between a KSh 9,000 lower and a KSh 108,000 upper earnings limit), SHIF is 2.75% of gross with a KSh 300 minimum, and the housing levy is 1.5% of gross. Since December 2024, SHIF and the housing levy are deducted before PAYE is worked out, together with pension contributions up to KSh 30,000 a month.
Use it to check a payslip, compare job offers or see how a pay rise changes your net pay. It assumes a resident employee with one employer, cash salary only and no other taxable benefits.
With the default inputs, the net pay per month is KSh 70,441.65. Change any value above to recalculate instantly.
How to use the kenya paye calculator
- 1Enter your gross monthly salary including taxable allowances.
- 2Leave NSSF on unless you are exempt (for example, contracted out).
- 3Add any extra pension contributions and qualifying insurance premiums.
- 4Read your net pay and the PAYE, SHIF, NSSF and housing levy amounts.
- 5Use the payslip table to compare against your actual payslip.
Formula and method
NSSF is 6% of pensionable pay up to the upper earnings limit (KSh 108,000 from February 2026), so the employee pays at most KSh 6,480 a month: Tier I on the first KSh 9,000 and Tier II on the rest. SHIF is 2.75% of gross salary with a KSh 300 minimum, and the Affordable Housing Levy is 1.5% of gross.
Pension contributions (NSSF plus any registered scheme, up to the lower of 30% of pensionable pay and KSh 30,000), SHIF and the housing levy are taken off before tax. PAYE is then charged on the bands 10% / 25% / 30% / 32.5% / 35%, and the KSh 2,400 monthly personal relief plus insurance relief (15% of qualifying premiums, up to KSh 5,000) is subtracted, never going below zero.
- NSSF
- 6% × min(gross, 108,000) — employee share
- SHIF
- max(300, 2.75% × gross)
- Levy
- Affordable Housing Levy, 1.5% × gross
- Bands
- KRA monthly PAYE bands applied to taxable pay
Worked examples
KSh 100,000 gross salary
NSSF is 6% of 100,000 = 6,000, SHIF 2,750 and the housing levy 1,500, leaving taxable pay of 89,750. Tax on the bands is 21,708.35, less 2,400 personal relief = PAYE of 19,308.35. Net pay is KSh 70,441.65.
KSh 50,000 gross salary
Deductions before tax are NSSF 3,000, SHIF 1,375 and the levy 750, so taxable pay is 44,875. PAYE after relief is 5,845.85 and take-home pay is KSh 39,029.15.
KSh 300,000 with extra pension and insurance
NSSF is capped at 6,480. With a 10,000 private pension the deductible pension total is 16,480; SHIF (8,250) and the levy (4,500) bring taxable pay to 270,770. Insurance relief of 750 and personal relief cut PAYE to 72,864.35, leaving KSh 197,905.65 net.
Frequently asked questions
What are the PAYE rates in Kenya for 2026?+
Monthly taxable pay is taxed at 10% on the first KSh 24,000, 25% on the next KSh 8,333, 30% up to KSh 500,000, 32.5% up to KSh 800,000 and 35% above that. A personal relief of KSh 2,400 a month is then deducted.
How much is SHIF deducted from salary?+
Salaried employees pay 2.75% of gross salary to the Social Health Insurance Fund, with a minimum of KSh 300 a month. There is no upper cap, so higher earners pay proportionally more.
What are the NSSF rates from February 2026?+
Under Year 4 of the NSSF Act phase-in, employees and employers each contribute 6% of pensionable pay up to KSh 108,000: KSh 540 for Tier I (on the first KSh 9,000) and up to KSh 5,940 for Tier II, a maximum of KSh 6,480 each.
Are SHIF and the housing levy tax deductible?+
Yes. Since the Tax Laws (Amendment) Act took effect on 27 December 2024, SHIF contributions and the Affordable Housing Levy are deducted from gross pay before PAYE is calculated, replacing the old insurance and housing reliefs on them.
Does my employer pay part of the housing levy?+
Yes. The employer pays a matching 1.5% of your gross salary on top of the 1.5% deducted from you, and also matches your NSSF contribution. Neither employer share is taken from your pay.
When is no PAYE due?+
If tax on your taxable pay is KSh 2,400 or less, personal relief wipes it out and no PAYE is withheld. That happens up to KSh 24,000 of taxable pay, which is a gross salary of about KSh 26,700 once NSSF, SHIF and the housing levy are deducted.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.