Enter your gross salary to see PAYE and take-home pay after NSSF, SHIF (2.75%) and the 1.5% Housing Levy — with the full band breakdown and personal relief.
Net pay (take-home)
PAYE Ksh 19,308.35 · effective 19.3% of gross
| Band | Taxable in band | Tax |
|---|---|---|
| 10% | Ksh 24,000.00 | Ksh 2,400.00 |
| 25% | Ksh 8,333.00 | Ksh 2,083.25 |
| 30% | Ksh 57,417.00 | Ksh 17,225.10 |
| Gross tax | − | Ksh 21,708.35 |
| Less personal relief | −Ksh 2,400.00 | |
| PAYE payable | Ksh 19,308.35 |
NSSF, SHIF and the Housing Levy are deducted from gross pay before tax (since the Tax Laws (Amendment) Act 2024), then the bands apply, and finally personal and insurance relief reduce the tax. Take-home pay here is Ksh 70,441.65.
Kenyan PAYE is computed monthly in four steps under the Income Tax Act (Cap 470):
10% / 25% / 30% / 32.5% / 35%.Once you know your PAYE, your employer remits it with NSSF, SHIF and the Housing Levy by the 9th of the following month. Check the rest of your obligations with the KRA filing-deadline tracker.
PAYE is charged on a progressive monthly scale: 10% on the first KES 24,000, 25% on 24,001–32,333, 30% on 32,334–500,000, 32.5% on 500,001–800,000, and 35% above KES 800,000. These bands have applied since 1 July 2023 (Finance Act 2023).
Yes. Since the Tax Laws (Amendment) Act 2024 (effective for PAYE from December 2024), NSSF, SHIF (2.75% of gross) and the Affordable Housing Levy (1.5% of gross) are allowable deductions from taxable pay. The earlier 15% SHIF and 15% housing reliefs were repealed — these contributions now reduce taxable income directly.
Under the NSSF Act 2013 Year 4 rates (effective 1 February 2026), employees contribute 6% on pensionable pay split into Tier I (up to KES 9,000) and Tier II (KES 9,000–108,000). The maximum employee contribution is KES 6,480 per month, matched by the employer.
Resident employees get a personal relief of KES 2,400 per month (KES 28,800 per year), deducted from the calculated tax. Non-residents do not qualify. Insurance relief of 15% of qualifying premiums, capped at KES 5,000 per month, is also available.
Employers must deduct PAYE and remit it — together with NSSF, SHIF and the Housing Levy — through iTax by the 9th of the month following the payroll month.
No. The calculator runs entirely in your browser — your salary figures never leave your device.
Informational only — not tax advice. This calculator estimates PAYE using the KRA monthly bands, NSSF Year 4 rates, SHIF (2.75%) and the 1.5% Housing Levy current as of June 2026. It excludes benefits in kind, pension/WCPS schemes beyond NSSF, mortgage interest, and disability exemptions, which change the result. Verify your figures with the Kenya Revenue Authority or a qualified tax professional. See our full disclaimer.