PAYE calculator Kenya
Calculate your exact take-home pay after PAYE, NSSF, SHIF, and Housing Levy, based on the latest 2026 KRA tax bands.
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Kenya PAYE
Calculator 2026
PAYE Calculator
Kenya · KRA 2026 tax bands · All statutory deductions included
Salary Details
Residency & Relief
Deduction Toggles
| Deduction | Amount | Rate / Basis |
|---|---|---|
| NSSF Tier I | 6% of up to KES 9,000 | |
| NSSF Tier II | 6% of KES 9,001–108,000 | |
| SHIF (SHA) | 2.75% of gross (min KES 300) | |
| Housing Levy (AHL) | 1.5% of gross | |
| Pension contribution | Pre-tax deduction | |
| Taxable income | After pre-tax deductions | |
| Gross PAYE tax | Progressive 10%–35% | |
| Less: Personal relief | KES 2,400/month (residents) | |
| PAYE payable | Net tax to KRA |
| Item | Amount | Rate / Basis |
|---|---|---|
| Gross salary | — | |
| NSSF employer contribution | Matches employee | |
| AHL employer contribution | 1.5% of gross | |
| Total employer cost | — |
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Kenya PAYE FAQs
What are the 2026 PAYE tax bands in Kenya?
Kenya uses 5 progressive bands: 10% on the first KES 24,000 of monthly taxable income; 25% on KES 24,001–32,333; 30% on KES 32,334–500,000; 32.5% on KES 500,001–800,000; and 35% on income above KES 800,000. Resident employees then deduct a personal relief of KES 2,400 from the calculated tax.
What is SHIF and how does it differ from NHIF?
SHIF (Social Health Insurance Fund) replaced NHIF in October 2024 under the Social Health Insurance Act 2023. Unlike NHIF which used a fixed graduated scale with a cap, SHIF is a flat 2.75% of your gross monthly salary with no upper limit. The minimum contribution is KES 300/month. It is an employee-only deduction administered by the Social Health Authority (SHA).
What is the Affordable Housing Levy (AHL)?
The AHL is a 1.5% deduction from both the employee and employer on gross salary, introduced under the Affordable Housing Levy Act 2023. The employee contributes 1.5% and the employer matches this with another 1.5%, making the total 3% of gross salary. It is remitted to KRA monthly by the 9th of the following month.
Who qualifies for personal relief in Kenya?
All resident employees in Kenya are entitled to a personal relief of KES 2,400 per month (KES 28,800 per year). This is deducted from the calculated PAYE tax — not from taxable income. Non-resident employees do not qualify. If your calculated PAYE is less than KES 2,400, you pay zero PAYE — there is no negative tax refund.
Do pension contributions reduce my PAYE?
Yes. Contributions to a registered occupational pension scheme or personal pension plan are deducted from your gross salary before PAYE is calculated — reducing your taxable income. The tax-free limit is KES 20,000 per month or 30% of your gross salary, whichever is lower. Amounts above this cap do not reduce your taxable income further.
When must PAYE be remitted to KRA?
Employers must remit PAYE deductions to KRA by the 9th of the following month via the iTax portal using a P10 return. Late remittance attracts a penalty of 25% of the tax due, plus 2% monthly interest on any unpaid amount. Employers must also issue a P9 tax deduction card annually to each employee for individual tax filing by 30th June.
