Free Tool
Kenya PAYE Calculator 2026
Calculate your exact net salary after PAYE tax, SHIF, NSSF and Housing Levy. Updated for 2026 — NSSF Phase 4 rates and SHIF (replacing NHIF) included.
Gross salary is what your employer pays before any deductions.
2026 rates applied: NSSF Phase 4 (Tier I KES 9,000 / Tier II KES 108,000 cap), SHIF at 2.75% replacing NHIF, Housing Levy 1.5%, Personal Relief KES 2,400/month. SHIF and Housing Levy are pre-tax deductions. For advice specific to your situation consult a certified accountant.
How the Kenya PAYE Calculator Works
This calculator applies the official 2026 Kenya Revenue Authority (KRA) PAYE tax bands, NSSF Phase 4 contribution rates (effective February 2026), SHIF at 2.75% replacing NHIF, and the Affordable Housing Levy at 1.5% of gross salary.
2026 PAYE Tax Bands
| Monthly taxable income | Tax rate |
|---|---|
| KES 0 – 24,000 | 10% |
| KES 24,001 – 32,333 | 25% |
| KES 32,334 – 500,000 | 30% |
| KES 500,001 – 800,000 | 32.5% |
| Above KES 800,000 | 35% |
Personal Relief: Every Kenyan employee receives KES 2,400 per month (KES 28,800 per year) as personal relief — a fixed reduction in PAYE tax.
SHIF (replaced NHIF): The Social Health Insurance Fund charges 2.75% of gross salary with a minimum of KES 300 and no upper cap. It is a pre-tax deduction.
NSSF Phase 4: From February 2026, NSSF charges 6% on the first KES 9,000 (Tier I) and 6% on earnings between KES 9,001 and KES 108,000 (Tier II).
Housing Levy: 1.5% of gross salary goes to the Affordable Housing Fund. It is a pre-tax deduction that reduces your taxable income.