Kenya PAYE Salary Calculator 2026

Calculate your net salary after PAYE tax, SHA, NSSF, and Housing Levy deductions. Uses the current KRA tax bands with an itemized breakdown.

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

KES 72,305

per month • After all statutory deductions

Deductions Breakdown

DeductionAmount
Gross SalaryKES 100,000
PAYE (Income Tax)− KES 21,285
SHA (SHIF)− KES 2,750
NSSF (Employee)− KES 2,160
Housing Levy (1.5%)− KES 1,500
Total Deductions− KES 27,695
Net PayKES 72,305

Employer Additional Costs

NSSF (Employer Match)

KES 2,160

Housing Levy (Employer 1.5%)

KES 1,500

PAYE Tax Bands — FY 2026

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?
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 SHA calculated in Kenya?
The Social Health Insurance Fund contribution is calculated at 2.75% of gross salary and is remitted through the Social Health Authority. It replaced the former NHIF income bands.
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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