PAYE calculator Kenya 2026
Enter a monthly salary to see PAYE, NSSF, SHIF, Housing Levy, take-home pay and what the employee costs you. Switch to Tanzania for TRA PAYE, SDL and WCF.
| Gross pay | 100,000.00 |
|---|---|
| NSSF Tier I | -540.00 |
| NSSF Tier II | -5,460.00 |
| SHIF | -2,750.00 |
| Housing Levy | -1,500.00 |
| Taxable pay | 89,750.00 |
| Tax before relief | 21,708.35 |
| Personal relief | -2,400.00 |
| PAYE | -19,308.35 |
| Net pay | 70,441.65 |
| Employer pays: NSSF | 6,000.00 |
| Employer pays: Housing Levy | 1,500.00 |
| Employer pays: NITA | 50.00 |
| Total cost to employer | 107,550.00 |
Calculated from the Kenyan rules in force from 2026-07-01. A guide only: confirm against each authority's notice before filing.
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How this works
Kenyan PAYE bands, rules from 1 July 2026
| Monthly taxable pay | Rate |
|---|---|
| First KES 24,000 | 10% |
| KES 24,001 to 32,333 | 25% |
| KES 32,334 to 500,000 | 30% |
| KES 500,001 to 800,000 | 32.5% |
| Above KES 800,000 | 35% |
Personal relief of KES 2,400 a month comes off the tax. NSSF, SHIF (2.75% of gross, at least KES 300) and the employee's Housing Levy (1.5% of gross) are deducted before tax is worked out. Insurance relief is 15% of premiums, up to KES 5,000 a month.
Net pay at common salaries
- KES 15,000
- KES 20,000
- KES 25,000
- KES 30,000
- KES 35,000
- KES 40,000
- KES 45,000
- KES 50,000
- KES 60,000
- KES 70,000
- KES 75,000
- KES 80,000
- KES 90,000
- KES 100,000
- KES 120,000
- KES 150,000
- KES 200,000
- KES 250,000
- KES 300,000
- KES 400,000
- KES 500,000
- KES 1,000,000
Tanzania Mainland
Switch the calculator to Tanzania, or use the Tanzania PAYE calculator for the TRA bands from 1 July 2026.
Read more in how PAYE is calculated in Kenya.
Questions people ask
How is PAYE calculated in Kenya in 2026?
Start from gross pay, take off the employee's NSSF, SHIF and Housing Levy, and tax what's left in bands: 10% on first KES 24,000, 25% on kES 24,001 to 32,333, 30% on kES 32,334 to 500,000, 32.5% on kES 500,001 to 800,000, 35% on above KES 800,000. Then subtract personal relief of KES 2,400 a month. These are the rules in force from 1 July 2026.
How much PAYE do I pay on a salary of KES 50,000?
KES 5,845.85 a month. After NSSF, SHIF, Housing Levy and PAYE, take-home pay on KES 50,000 is KES 39,029.15. See the full breakdown.
What is the net pay on KES 100,000 in Kenya?
KES 70,441.65 a month, after NSSF KES 6,000.00, SHIF KES 2,750.00, Housing Levy KES 1,500.00, PAYE KES 19,308.35. See the full breakdown.
Are NSSF, SHIF and Housing Levy deducted before PAYE?
Yes. Since December 2024 all three are allowable deductions, so they reduce taxable pay before PAYE is worked out.
Up to what salary is there no PAYE?
Personal relief of KES 2,400 cancels the 10% tax on the first KES 24,000 of taxable pay, so no PAYE is due until taxable pay passes that figure. Taxable pay is gross pay after NSSF, SHIF and Housing Levy.