Kenya PAYE Calculator 2026
Work out KRA PAYE, NSSF, SHIF, the Affordable Housing Levy and your net salary in seconds — with the February 2026 NSSF limits and the rule that SHIF, Housing Levy and NSSF come off before PAYE.
Rates checked 9 October 2026 · KRA 2026
Loading the interactive Kenya salary calculator… Enter a monthly gross salary (or a target take-home pay) in KES to see PAYE, NSSF, SHIF and Housing Levy, net pay and total employer cost.
Kenya PAYE rates 2026: quick answer
Kenya monthly PAYE bands: 10% on the first KES 24,000; 25% on the next KES 8,333 (to KES 32,333); 30% from KES 32,334 to KES 500,000; 32.5% from KES 500,001 to KES 800,000; and 35% above KES 800,000. Personal relief of KES 2,400 a month is then subtracted from the tax.
NSSF is 6% from both employee and employer on pay up to the KES 108,000 upper earnings limit (max KES 6,480 each). SHIF is 2.75% of gross (minimum KES 300) and the Affordable Housing Levy is 1.5% from each side. All three are deducted before PAYE since the Tax Laws (Amendment) Act 2024.
Kenya PAYE tax bands 2026 (monthly)
| Monthly taxable income (KES) | Rate | Tax |
|---|---|---|
| 0 – 24,000 | 10% | KES 2,400 on the full band |
| 24,001 – 32,333 | 25% | KES 2,083 on the full band |
| 32,334 – 500,000 | 30% | 30% of the amount over 32,333 |
| 500,001 – 800,000 | 32.5% | 32.5% of the amount over 500,000 |
| Above 800,000 | 35% | 35% of the amount over 800,000 |
Kenya net salary table 2026
| Gross salary | PAYE | Contributions | Net pay |
|---|---|---|---|
| KES 25,000 | KES 0 | KES 2,563 | KES 22,437 |
| KES 30,000 | KES 731 | KES 3,075 | KES 26,194 |
| KES 40,000 | KES 3,153 | KES 4,100 | KES 32,747 |
| KES 50,000 | KES 5,846 | KES 5,125 | KES 39,029 |
| KES 60,000 | KES 8,538 | KES 6,150 | KES 45,312 |
| KES 75,000 | KES 12,577 | KES 7,688 | KES 54,735 |
| KES 100,000 | KES 19,308 | KES 10,250 | KES 70,442 |
| KES 120,000 | KES 24,909 | KES 11,580 | KES 83,511 |
| KES 150,000 | KES 33,527 | KES 12,855 | KES 103,618 |
| KES 200,000 | KES 47,889 | KES 14,980 | KES 137,131 |
| KES 250,000 | KES 62,252 | KES 17,105 | KES 170,643 |
| KES 300,000 | KES 76,614 | KES 19,230 | KES 204,156 |
| KES 500,000 | KES 134,064 | KES 27,730 | KES 338,206 |
| KES 1,000,000 | KES 292,740 | KES 48,980 | KES 658,280 |
Worked example: KES 100,000 a month
| Gross monthly pay | KES 100,000 |
| PAYE | − KES 19,308 |
| Employee contributions (NSSF, SHIF and Housing Levy) | − KES 10,250 |
| Net (take-home) pay | KES 70,442 |
| Total cost to employer | KES 107,550 |
Kenya PAYE — frequently asked questions
What are the Kenya PAYE rates for 2026?
Kenya monthly PAYE bands: 10% on the first KES 24,000; 25% on the next KES 8,333 (to KES 32,333); 30% from KES 32,334 to KES 500,000; 32.5% from KES 500,001 to KES 800,000; and 35% above KES 800,000. Personal relief of KES 2,400 a month is then subtracted from the tax.
How do I calculate net pay in Kenya?
Net pay is gross salary minus PAYE and the employee's statutory contributions (NSSF, SHIF and Housing Levy). On a monthly gross salary of KES 100,000, PAYE is KES 19,308 and NSSF, SHIF and Housing Levy is KES 10,250, leaving take-home pay of KES 70,442.
How much PAYE do I pay on KES 60,000 in Kenya?
KES 8,538 a month. After NSSF, SHIF and Housing Levy of KES 6,150, take-home pay is KES 45,312.
Are SHIF and the Housing Levy deducted before PAYE in Kenya?
Yes. Since the Tax Laws (Amendment) Act 2024 (December 2024 payroll onward), SHIF contributions, the Affordable Housing Levy and NSSF contributions are all deducted from gross pay before PAYE is worked out. The old insurance relief on SHIF and housing relief no longer apply.
What is the NSSF deduction in Kenya in 2026?
From February 2026 the lower earnings limit is KES 9,000 and the upper earnings limit is KES 108,000. Employee and employer each pay 6% of pensionable pay up to that limit, so the maximum is KES 6,480 a month each (Tier I KES 540 + Tier II KES 5,940).
What is the personal relief in Kenya?
KES 2,400 a month (KES 28,800 a year) for resident employees. It is subtracted from the tax calculated on the bands, so anyone whose band tax is under KES 2,400 pays no PAYE.
Is this Kenya PAYE calculator free and up to date?
Yes — it is free, needs no sign-up, and was last checked on 9 October 2026 against KRA and statutory-fund guidance. Employer cost (KES 107,550 on a KES 100,000 salary) is shown too.
Sources and review
Rates checked on 9 October 2026 against KRA — PAYE computation after the Tax Laws (Amendment) Act 2024, KRA — Pay As You Earn, NSSF Kenya. Estimates are for a resident employee in primary employment.