PAYE Calculator (Kenya)
Updated November 2026 · Free · No sign-up
Calculate Kenyan PAYE and net pay — the progressive bands (10% to 35%), the KSh 2,400 monthly personal relief, and the statutory stack (NSSF, SHIF 2.75%, housing levy 1.5%) between gross and bank.
Quick answer: Kenya’s monthly PAYE bands: 10% to KSh 24,000; 25% to 32,333; 30% to 500,000; 32.5% to 800,000; 35% above — minus the KSh 2,400 personal relief. NSSF, SHIF (2.75%), and the housing levy (1.5%) are deductible against taxable income. A KSh 100,000 earner nets ~KSh 72-74k.
The Deduction Stack (In Order)
| Item | Rate |
|---|---|
| NSSF | 6% to the tiered ceiling (see the NSSF calculator) |
| SHIF | 2.75% of gross (min KSh 300) |
| Housing levy | 1.5% of gross (employer matches) |
| PAYE | Bands on income AFTER the above (post-2023 deductibility), minus KSh 2,400 relief |
The PAYE Bands (Monthly)
| First 24,000 | 10% |
| 24,001-32,333 | 25% |
| 32,334-500,000 | 30% |
| 500,001-800,000 | 32.5% |
| Above 800,000 | 35% |
Worked Example — KSh 100,000
NSSF ~4,320 + SHIF 2,750 + levy 1,500 = 8,570 → taxable ≈ 91,430 → PAYE ≈ 22,211 − 2,400 relief = ~19,811 → net ≈ KSh 71,600. Verify current NSSF tier phase — the ceiling steps up annually.
Compliance Notes
Insurance relief (15% of premiums, capped) and pension-contribution deductions further trim PAYE where applicable; iTax P9 forms reconcile the year. Statutory rates have moved repeatedly (SHIF replacing NHIF in 2024, levy litigation, NSSF tier phases) — treat this as the current-structure calculator and verify figures at payout decisions.
Frequently Asked Questions
How is PAYE calculated in Kenya?
Progressive monthly bands from 10% (first KSh 24,000) to 35% (above 800,000), applied after deducting NSSF, SHIF, housing levy, and allowed reliefs, minus the KSh 2,400 personal relief.
What deductions come before PAYE?
NSSF, SHIF (2.75%), and the 1.5% housing levy are tax-deductible — computing PAYE on raw gross over-taxes you.
What is the personal relief?
KSh 2,400/month (28,800/year) off your computed PAYE — automatic for residents.
What does a KSh 100,000 salary net in Kenya?
Roughly KSh 71,000-74,000 after NSSF, SHIF, levy, and PAYE — tier-phase and relief details move it slightly.
Is SHIF the same as NHIF?
SHIF (2.75% of gross) replaced NHIF’s flat bands from October 2024 under the SHA — the line item changed on every payslip.
✓ Formula verified • Last updated: November 3, 2026