Kenya PAYE calculator 2026
Enter your gross salary to see your PAYE and net pay after NSSF, SHIF and the Affordable Housing Levy, using the 2026 KRA bands. On KSh 80,000 a month, net pay is about KSh 57,877.
Basic pay plus taxable allowances, before any deductions.
Net pay
KSh 57,876.65a month
KSh 694,519.80 a year · PAYE KSh 13,923.35 a month
- Gross pay
- KSh 80,000.00
- NSSF (6%, up to KSh 108,000)
- −KSh 4,800.00
- SHIF (2.75%, minimum KSh 300)
- −KSh 2,200.00
- Affordable Housing Levy (1.5%)
- −KSh 1,200.00
- Taxable pay
- KSh 71,800.00
- Tax before relief
- KSh 16,323.35
- Personal relief
- +KSh 2,400.00
- PAYE
- −KSh 13,923.35
- Net pay
- KSh 57,876.65
- Employer cost (adds matched NSSF and Housing Levy)
- KSh 86,000.00
Net pay at common salaries
| Gross a month | PAYE | NSSF + SHIF + Levy | Net a month |
|---|---|---|---|
| KSh 25,000 | KSh 0 | KSh 2,563 | KSh 22,438 |
| KSh 30,000 | KSh 731 | KSh 3,075 | KSh 26,194 |
| KSh 50,000 | KSh 5,846 | KSh 5,125 | KSh 39,029 |
| KSh 80,000 | KSh 13,923 | KSh 8,200 | KSh 57,877 |
| KSh 100,000 | KSh 19,308 | KSh 10,250 | KSh 70,442 |
| KSh 150,000 | KSh 33,527 | KSh 12,855 | KSh 103,618 |
| KSh 200,000 | KSh 47,889 | KSh 14,980 | KSh 137,131 |
| KSh 300,000 | KSh 76,614 | KSh 19,230 | KSh 204,156 |
| KSh 500,000 | KSh 134,064 | KSh 27,730 | KSh 338,206 |
Resident employee, no other reliefs. KRA bands and NSSF Phase 4 limits as of November 2026. Not tax advice.
How it's worked out
NSSF (6% of pay up to KSh 108,000), SHIF (2.75%, at least KSh 300) and the Affordable Housing Levy (1.5%) are taken off gross pay first. PAYE is then charged on what is left using the monthly bands, and the KSh 2,400 personal relief is subtracted from the tax.
KRA's and NSSF's own websites could not be reached when these figures were last checked, so the bands and limits were cross-checked against published payroll guides and a worked example. Check KRA's PAYE guidance before using the figures for payroll.
Common questions
- What are the PAYE tax bands in Kenya for 2026?
- Monthly: 10% on the first KSh 24,000, 25% on the next KSh 8,333 (to KSh 32,333), 30% to KSh 500,000, 32.5% to KSh 800,000 and 35% above. Personal relief of KSh 2,400 a month is then taken off the tax. The bands have not changed since the Finance Act 2023, and the Finance Act 2026 left them as they were.
- Are SHIF and the Housing Levy deducted before PAYE?
- Yes. Since December 2024, NSSF, SHIF and the employee's Affordable Housing Levy all come off gross pay before PAYE is worked out. A calculator that taxes the full gross overstates your PAYE.
- How much is NSSF in 2026?
- 6% of pay from the employee, matched by the employer, on earnings up to KSh 108,000 a month (Phase 4, from February 2026). Tier I covers the first KSh 9,000 (KSh 540) and Tier II the rest up to the limit, so the most an employee pays is KSh 6,480 a month.
- How much is SHIF?
- 2.75% of gross pay, with a minimum of KSh 300 a month and no upper cap. It replaced NHIF under the Social Health Insurance Act 2023.
- What is the net pay on KSh 100,000?
- About KSh 70,442 a month after PAYE of KSh 19,308, NSSF, SHIF and the Housing Levy, for a resident employee with no other reliefs.
- Does this include insurance relief or pension contributions?
- No. It is the standard case for a resident employee. Insurance relief, extra pension contributions, mortgage interest and benefits in kind all change the figure — your payslip is the final word.