Kenya PAYE Calculator (2026)
By Nash Thuo · Updated June 2026
Find your real take-home pay in seconds. This calculator uses Kenya's current 2026 rates for PAYE, NSSF, SHIF and the Affordable Housing Levy, and shows you exactly where every shilling goes.
Work out your take-home pay
Enter your gross salary to see your exact take-home pay after PAYE, NSSF, SHIF and the Housing Levy — using Kenya's 2026 rates.
Gross = your pay before any deductions. Tax is worked out monthly.
| Item | Per month | Per year |
|---|---|---|
| Gross salary | — | — |
| NSSF (6%) | — | — |
| SHIF (2.75%) | — | — |
| Housing Levy (1.5%) | — | — |
| Taxable pay | — | — |
| PAYE before relief | — | — |
| Personal relief | — | — |
| PAYE payable | — | — |
| Net pay (take-home) | — | — |
💡 Your net pay is only working for you if you put some of it to work. Park your savings in a money market fund earning ~9% a year — see the free MMF guide.
Based on Kenya's 2026 statutory rates: PAYE bands 10–35%, personal relief KES 2,400/month, NSSF Phase 4 (6% to an upper limit of KES 108,000, max KES 6,480), SHIF 2.75% and the Affordable Housing Levy 1.5%. NSSF, SHIF and the Housing Levy are deducted before PAYE is worked out. Figures are a close estimate — your actual payslip can differ with allowances, pension or other deductions.
The 2026 PAYE tax bands
Kenya taxes your chargeable (taxable) pay — that is your gross salary after NSSF, SHIF and the Housing Levy are removed — using these five monthly bands:
| Monthly taxable pay (KES) | Tax 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% |
After the tax is worked out, a personal relief of KES 2,400 a month (KES 28,800 a year) is subtracted from it. If your tax is less than the relief, your PAYE is zero.
The statutory deductions, explained
| Deduction | Rate | Cap |
|---|---|---|
| NSSF (pension) | 6% of pay | Up to KES 108,000 pay → max KES 6,480/mo |
| SHIF (health) | 2.75% of gross | No cap |
| Affordable Housing Levy | 1.5% of gross | No cap |
| PAYE (income tax) | 10% – 35% | Less KES 2,400 relief/mo |
All three statutory deductions — NSSF, SHIF and the Housing Levy — are allowable deductions. They come off your gross pay before PAYE is calculated, which lowers the tax you pay.
A worked example: KES 100,000 a month
Say you earn a gross salary of KES 100,000 a month. Here is how your take-home pay is built up:
- NSSF: 6% of 100,000 = KES 6,000
- SHIF: 2.75% of 100,000 = KES 2,750
- Housing Levy: 1.5% of 100,000 = KES 1,500
- Taxable pay: 100,000 − 6,000 − 2,750 − 1,500 = KES 89,750
- PAYE after the KES 2,400 relief = about KES 19,308
- Net pay ≈ KES 70,442 a month (about KES 845,000 a year)
What to do with your take-home pay
Knowing your net pay is step one. Step two is making it work. Money sitting idle in a current account loses value to inflation every month. A money market fund pays around 9% a year, you can withdraw within days, and you can start with as little as KES 1,000. Even saving 10% of the example net pay above — KES 7,000 a month — compounds into a meaningful cushion within a couple of years.
Frequently Asked Questions
How is PAYE calculated in Kenya in 2026?
PAYE is charged on your taxable pay (gross salary minus NSSF, SHIF and the Housing Levy) using five bands: 10% on the first KES 24,000 a month, 25% on the next KES 8,333, 30% from KES 32,334 to 500,000, 32.5% from 500,001 to 800,000 and 35% above 800,000. A personal relief of KES 2,400 a month is then subtracted from the tax.
What is the net pay on a KES 100,000 salary in Kenya?
On a gross salary of KES 100,000 a month you pay about KES 6,000 NSSF, KES 2,750 SHIF and KES 1,500 Housing Levy, leaving KES 89,750 taxable. PAYE works out to about KES 19,308 after relief, so your net (take-home) pay is roughly KES 70,442 a month.
How much is NSSF in 2026?
From February 2026 NSSF is 6% of your pensionable pay up to an upper limit of KES 108,000, so the maximum employee contribution is KES 6,480 a month. Your employer matches it.
Is SHIF and the Housing Levy deducted before PAYE?
Yes. Since the 2024 tax changes, NSSF, SHIF (2.75% of gross) and the Affordable Housing Levy (1.5% of gross) are all allowable deductions — they are taken off your gross before PAYE is calculated, which lowers your tax.
Is this PAYE calculator free?
Yes, it is completely free, has no ads, and uses Kenya's current 2026 statutory rates. It works on your phone or computer and nothing is stored.