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Free tool · Kenya tax 2026

Kenya PAYE & net salary calculator 2026

See your net pay in Kenya after PAYE, personal relief, NSSF, SHIF and the Affordable Housing Levy, using 2026 rates.

Your income

I'm entering my salary
KSh

NSSF (6%, up to KES 6,480 a month), SHIF (2.75%) and the Affordable Housing Levy (1.5%) are deducted automatically. All three reduce your taxable pay, and the KES 2,400 monthly personal relief is applied.

Your take-home pay

KES 70,442 / month

KES 845,300 a year · you keep 70.4% of your pay
  • Take-home payKES 845,300
  • Income taxKES 231,700
  • NSSF pensionKES 72,000
  • SHIF (health)KES 33,000
  • Housing LevyKES 18,000
Gross salary
KES 1,200,000
Taxable income
KES 1,077,000
Income tax
KES 231,700
Other deductions
KES 123,000
Effective rate (all deductions)
29.6%
Marginal rate on next unit earned
30%

Reliefs applied: Personal relief KES 28,800

How your income tax is worked out
Taxable income bandRateTax
KES 0 – KES 288,00010%KES 28,800
KES 288,000 – KES 388,00025%KES 25,000
KES 388,000 – KES 1,077,00030%KES 206,700

Estimates for employees using standard rates only. They don't include tax codes, benefits in kind, student loans, other income or personal circumstances, and aren't financial or tax advice. Check with the tax authority or an adviser before making decisions.

How it works

How PAYE and statutory deductions work in Kenya

Three statutory deductions come off your gross pay first: NSSF pension at 6% of pay up to KES 108,000 a month (a maximum of KES 6,480), SHIF health insurance at 2.75% (at least KES 300), and the Affordable Housing Levy at 1.5%.

Since the Tax Laws (Amendment) Act 2024, SHIF and the Housing Levy are allowable deductions, just like NSSF, so all three reduce the pay that PAYE is charged on.

PAYE is then charged at 10% on the first KES 24,000 a month, 25% on the next KES 8,333, 30% up to KES 500,000, 32.5% up to KES 800,000 and 35% above that. Finally, personal relief of KES 2,400 a month is subtracted from the tax.

Sources

Rates checked October 2026 against PwC Worldwide Tax Summaries (reviewed July 2026), including NSSF Phase 4 from February 2026.

Private by design

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FAQ

Common questions

What are the PAYE tax bands in Kenya?

Monthly taxable pay is taxed at 10% on the first KES 24,000, 25% on the next KES 8,333, 30% up to KES 500,000, 32.5% up to KES 800,000 and 35% above KES 800,000. Personal relief of KES 2,400 a month is then deducted.

Are SHIF and the Housing Levy tax-deductible?

Yes. The Tax Laws (Amendment) Act 2024 made employee SHIF contributions and Affordable Housing Levy contributions allowable deductions, so they reduce your taxable pay before PAYE is calculated.

How much is NSSF in 2026?

From February 2026, employees contribute 6% of pensionable pay up to an upper earnings limit of KES 108,000, so the maximum employee contribution is KES 6,480 a month. Employers match it.

What is the minimum SHIF contribution?

SHIF is 2.75% of gross monthly salary, with a minimum contribution of KES 300 a month and no upper cap.

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