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Kenya PAYE Salary Calculator 2025/2026

Calculate your net salary after PAYE tax, NHIF, NSSF, and Housing Levy deductions. Uses the latest KRA FY 2024/25 tax bands with itemized breakdown.

💰 Finance & TaxKenya Revenue Authority (KRA)Updated annually
KES 0KES 500,000
Net Take-Home PayEffective tax rate: 21.29%

KES 73,355

per month • After all statutory deductions

Deductions Breakdown

DeductionAmount
Gross SalaryKES 100,000
PAYE (Income Tax)− KES 21,285
NHIF− KES 1,700
NSSF (Employee)− KES 2,160
Housing Levy (1.5%)− KES 1,500
Total Deductions− KES 26,645
Net PayKES 73,355

Employer Additional Costs

NSSF (Employer Match)

KES 2,160

Housing Levy (Employer 1.5%)

KES 1,500

PAYE Tax Bands — FY 2024/2025

Income BandTax Rate
KES 0 – KES 24,00010%
KES 24,001 – KES 32,33325%
KES 32,334 – KES 500,00030%
KES 500,001 – KES 800,00032.5%
KES 800,001 – Above35%
Personal ReliefKES 2,400/month

Frequently Asked Questions

What PAYE tax bands apply in Kenya for FY 2024/25?
Kenya uses progressive tax bands: 10% for the first KES 24,000, 25% for KES 24,001–32,333, 30% for KES 32,334–500,000, 32.5% for KES 500,001–800,000, and 35% above KES 800,000. A personal relief of KES 2,400 per month is applied.
Is the Affordable Housing Levy mandatory?
Yes, since the Finance Act 2023 and the Supreme Court ruling upholding it, all employed persons pay 1.5% of gross salary as the Affordable Housing Levy. The employer also contributes 1.5%. The employee portion qualifies as a tax relief.
What are the new NSSF rates in Kenya?
Under the NSSF Act 2013 (now in effect), employees contribute 6% of pensionable pay. Tier I covers up to KES 7,000 (max KES 420) and Tier II covers KES 7,001–36,000 (max KES 1,740). The employer matches these contributions.
How is NHIF calculated in Kenya?
NHIF uses income-banded fixed contributions. For example, salary KES 6,000–7,999 pays KES 300/month, while salary above KES 100,000 pays KES 1,700/month. There are 17 bands in total.
Does this calculator include the Housing Levy tax relief?
Yes. The employee's Housing Levy contribution qualifies as tax relief, which effectively reduces your PAYE. This calculator applies that relief automatically to give you the most accurate net pay figure.

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