PAYE calculator Kenya 2026
Enter your gross salary to see your take-home pay after PAYE, NSSF, SHIF and the Housing Levy. The calculator uses the current KRA tax bands and the NSSF rates that took effect in February 2026.
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PAYE tax bands for 2026
| Monthly taxable pay (KES) | Rate |
|---|---|
| First 24,000 | 10% |
| Next 8,333 (to 32,333) | 25% |
| Next 467,667 (to 500,000) | 30% |
| Next 300,000 (to 800,000) | 32.5% |
| Above 800,000 | 35% |
Deductions taken before PAYE
| Deduction | Employee rate |
|---|---|
| NSSF (Tier I + II) | 6% up to KES 108,000 (max 6,480) |
| SHIF | 2.75% of gross (min 300) |
| Affordable Housing Levy | 1.5% of gross |
Worked example: KES 100,000 a month
NSSF is KES 6,000, SHIF KES 2,750 and the Housing Levy KES 1,500, leaving taxable pay of KES 89,750. Tax on that comes to KES 21,708. After KES 2,400 personal relief, PAYE is KES 19,308, and take-home pay is KES 70,442.
Common questions
How is PAYE calculated in Kenya in 2026?
Your employer takes NSSF, SHIF and the Affordable Housing Levy off your gross pay first. PAYE is then charged on the rest using the monthly bands of 10%, 25%, 30%, 32.5% and 35%, and KES 2,400 personal relief is subtracted from the tax.
How much is NSSF in 2026?
Since February 2026, employees pay 6% of pensionable pay up to KES 108,000 a month, so the most you pay is KES 6,480. Your employer pays the same amount again.
How much is SHIF?
SHIF is 2.75% of gross pay, with a minimum of KES 300 a month and no upper limit. It replaced NHIF in October 2024.
Is the Housing Levy deducted before PAYE?
Yes. Since the Tax Laws (Amendment) Act 2024, the Affordable Housing Levy (1.5% of gross pay), SHIF and NSSF all come off before PAYE is worked out, which lowers your tax.
At what salary do I start paying PAYE?
Tax on the first KES 24,000 of taxable pay is KES 2,400, which the personal relief cancels out exactly. So you start paying PAYE once your taxable pay, after NSSF, SHIF and the Housing Levy, goes above KES 24,000 a month.
This calculator gives an estimate for a resident employee. Your payslip can differ if you have pension contributions, mortgage interest relief, disability exemption or other deductions.