Kenyan PAYE and net pay for 2026: NSSF, SHIF, Housing Levy and tax from gross salary
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 16 Oct 2026.Kenyan PAYE is worked out on monthly pay after NSSF, SHIF at 2.75% and the 1.5% Housing Levy, at 10% to 35%, less KSh 2,400 of personal relief. On KSh 100,000 a month the PAYE is KSh 19,308.35 and the net pay KSh 70,441.65.
2026 · Rates and rules read from the sources listed on this page (the earliest on 16 Oct 2026); they may have changed since.
Type your gross pay for the month in Kenyan shillings.
Under More options, add any pension contribution on top of NSSF and any life, health or education insurance premiums.
Read the PAYE and the net pay, with NSSF, SHIF and the Housing Levy listed.
Open the Working tab to see each tax band and the reliefs.
This calculator turns a Kenyan gross monthly salary into PAYE and net pay, following the Kenya Revenue Authority's PAYE page, the Social Health Authority's premium rates and the NSSF year 4 notice to employers.
The deductions before tax. Three contributions come off gross pay first. NSSF is 6% of pay up to KSh 9,000 (Tier 1) and 6% of pay from KSh 9,000 to KSh 108,000 (Tier 2), the year 4 rates in force since February 2026. SHIF is 2.75% of gross pay with a KSh 300 minimum. The Affordable Housing Levy is 1.5% of gross pay. KRA allows all three, with pension contributions capped at KSh 30,000 a month.
The bands. 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. Personal relief of KSh 2,400 a month then comes off the tax, and insurance relief of 15% of premiums, at most KSh 5,000 a month.
A worked example. KSh 100,000 a month: NSSF KSh 6,000, SHIF KSh 2,750, Housing Levy KSh 1,500, taxable pay KSh 89,750, tax KSh 21,708.35, PAYE KSh 19,308.35 after relief, net pay KSh 70,441.65.
What the employer adds. The employer matches NSSF and pays its own 1.5% Housing Levy, so the same employee costs KSh 107,500 a month.
Not included. Non-residents (no personal relief), benefits in kind above KSh 5,000, mortgage interest, the post-retirement medical fund, the disability exemption and the NITA levy. An estimate, not tax advice.
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Monthly taxable pay is taxed at 10% on the first KSh 24,000, 25% on the next KSh 8,333, 30% on the next KSh 467,667, 32.5% on the next KSh 300,000 and 35% above KSh 800,000. These are the Finance Act 2023 bands KRA still lists, effective since 1 July 2023.
From February 2026 the NSSF year 4 rates apply: 6% of pay up to KSh 9,000 (Tier 1, at most KSh 540) and 6% of pay between KSh 9,000 and KSh 108,000 (Tier 2, at most KSh 5,940). An employee pays at most KSh 6,480 a month and the employer matches it.
SHIF is 2.75% of gross monthly pay, with a minimum of KSh 300 and no upper limit, deducted by the employer and paid to the Social Health Authority. KSh 100,000 of gross pay means KSh 2,750 of SHIF, and the contribution is deducted before PAYE is worked out.
Yes. The Affordable Housing Levy of 1.5% of gross pay is on KRA's list of allowable deductions, together with SHIF and pension contributions up to KSh 30,000 a month. The employer pays another 1.5% on top, so KSh 100,000 of pay carries KSh 3,000 of levy in total.
Personal relief is KSh 2,400 a month, or KSh 28,800 a year, taken off the tax of every resident employee. A taxable pay of about KSh 24,000 or less therefore pays no PAYE at all. Insurance relief adds 15% of life, health or education premiums, up to KSh 5,000 a month.
KSh 100,000 a month leaves KSh 70,441.65. NSSF takes KSh 6,000, SHIF KSh 2,750 and the Housing Levy KSh 1,500, leaving KSh 89,750 of taxable pay. Tax on that is KSh 21,708.35, less the KSh 2,400 relief: KSh 19,308.35 of PAYE.
Rates and rules change; check the source before you rely on a figure.
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