Free Tool · Rates effective February 2026
Kenya PAYE & Net Salary Calculator
Enter a monthly gross salary to see take-home pay, or enter the net pay you want and we will work out the gross salary required, with PAYE, SHIF, NSSF and Housing Levy at current KRA rates.
Estimated take-home pay
KES 70,441.65
per month
- Gross salary
- KES 100,000.00
- NSSF (6%, capped)
- − KES 6,000.00
- SHIF (2.75%)
- − KES 2,750.00
- Housing Levy (1.5%)
- − KES 1,500.00
- Taxable pay
- KES 89,750.00
- PAYE (after KES 2,400 relief)
- − KES 19,308.35
- Net pay
- KES 70,441.65
Employer also contributes KES 7,500.00 (NSSF + Housing Levy match).
Estimates for a resident employee on a standard monthly salary, using rates effective February 2026. Does not include insurance relief, pension contributions beyond NSSF, mortgage interest or other adjustments. Not tax advice. Confirm figures with a qualified advisor or KRA.
How it works
How PAYE Is Calculated in Kenya
- Start with gross pay (salary plus cash allowances).
- Deduct NSSF at 6% of pensionable pay up to KES 108,000 (maximum KES 6,480).
- Deduct SHIF at 2.75% of gross pay (minimum KES 300) and the Affordable Housing Levy at 1.5%. Both are allowable deductions.
- Apply the PAYE bands below to the remaining taxable pay.
- Subtract personal relief of KES 2,400 per month.
Worked example: KES 100,000 gross
NSSF KES 6,000.00 + SHIF KES 2,750.00 + Housing Levy KES 1,500.00 leaves taxable pay of KES 89,750.00. PAYE after relief is KES 19,308.35, so take-home pay is KES 70,441.65.
| Monthly taxable pay (KES) | Rate |
|---|---|
| 0 – 24,000 | 10% |
| 24,001 – 32,333 | 25% |
| 32,334 – 500,000 | 30% |
| 500,001 – 800,000 | 32.5% |
| Above 800,000 | 35% |
| NSSF | 6% employee + 6% employer, up to KES 108,000 |
|---|---|
| SHIF | 2.75% of gross, min. KES 300 |
| Housing Levy | 1.5% employee + 1.5% employer |
| Personal relief | KES 2,400 per month |
Questions
PAYE Questions
Something else on your mind? Ask us directly and a person will reply within one business day.
How is PAYE calculated in Kenya?
NSSF, SHIF and the Affordable Housing Levy are deducted from gross pay to get taxable pay. PAYE is then charged at graduated rates of 10%, 25%, 30%, 32.5% and 35%, and the monthly personal relief of KES 2,400 is subtracted from the tax.
Are SHIF and the Housing Levy deducted before PAYE?
Yes. Since December 2024, SHIF contributions and the Affordable Housing Levy are allowable deductions, so they reduce taxable pay before PAYE is calculated.
When are PAYE and other payroll deductions due?
PAYE, NSSF, SHIF and the Affordable Housing Levy deducted from salaries must be remitted on or before the 9th day of the following month.
Is this calculator a substitute for professional advice?
No. It gives an estimate for a standard monthly salary. Allowances, benefits, other reliefs and pension arrangements can change the result. Our payroll team can confirm figures for your organisation.
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