Free tool
Kenya PAYE calculator
Enter a salary to see net pay after PAYE, NSSF, SHIF and the Housing Levy, plus what the employee costs the employer. It uses the same calculation Cazini payroll runs for Kenyan employers, with every rate sourced below.
Rates last verified .
Net pay per month
KES 0
KES 0 a year
| Monthly | KES |
|---|---|
| Gross pay | 0 |
| NSSF (employee, 6%) | 0 |
| SHIF (2.75%) | 0 |
| Housing Levy (employee, 1.5%) | 0 |
| Taxable pay | 0 |
| Tax on taxable pay | 0 |
| Personal relief | 0 |
| PAYE | 0 |
| Total deductions | 0 |
| Net pay | 0 |
Employer cost: KES 0 a month
Gross pay plus the employer's NSSF (KES 0) and Housing Levy (KES 0).
Enter a salary to see your breakdown.
Rates used
All figures are monthly. NSSF, SHIF and the Housing Levy come off gross pay first; PAYE is then charged on what remains.
PAYE
- KES 0 - 24,00010%
- KES 24,001 - 32,33325%
- KES 32,334 - 500,00030%
- KES 500,001 - 800,00032.5%
- Above KES 800,00035%
- Personal reliefKES 2,400
Source: kra.go.ke 路 verified 16 October 2026
NSSF
6% employee + 6% employer on pay up to KES 108,000 (Tier I up to KES 9,000). Maximum KES 6,480 each. In force from 1 February 2026.
Source: nssf.or.ke 路 verified 16 October 2026
Affordable Housing Levy
1.5% employee + 1.5% employer, on gross pay.
Source: kra.go.ke 路 verified 16 October 2026
Pension contributions to a registered scheme are relieved together with NSSF up to KES 30,000 a month. The Finance Bill 2026 proposes changes to the PAYE bands; this calculator will be updated if and when they are enacted. This is an estimate, not tax advice.
Frequently asked questions
How is PAYE calculated in Kenya?+
PAYE is charged on taxable pay, which is gross pay minus NSSF, SHIF, the Housing Levy and any registered pension contribution (pension and NSSF together are relieved up to KES 30,000 a month). The tax bands are then applied: 10% up to KES 24,000, 25% up to KES 32,333, 30% up to KES 500,000, 32.5% up to KES 800,000, 35% above KES 800,000, per month. Personal relief of KES 2,400 a month is then subtracted.
What is the net pay on a KES 50,000 salary in Kenya?+
On a monthly gross salary of KES 50,000, the employee pays NSSF of KES 3,000, SHIF of KES 1,375, Housing Levy of KES 750 and PAYE of KES 5,846, leaving net pay of KES 39,029 a month.
How much is NSSF in 2026?+
From 1 February 2026, NSSF is 6% of pensionable pay up to KES 108,000 a month, paid by both the employee and the employer. The most either side pays is KES 6,480 a month.
How much is SHIF?+
The Social Health Insurance Fund (SHIF) deduction is 2.75% of gross pay, with a minimum of KES 300 a month. Only the employee pays it.
Is the Housing Levy deducted before PAYE?+
Yes. Since December 2024, SHIF and the Affordable Housing Levy are deducted from gross pay before PAYE is worked out, so they reduce the tax you pay. The Housing Levy is 1.5% of gross pay from the employee, matched by 1.5% from the employer.
What is the personal relief in Kenya?+
Personal relief is KES 2,400 a month (KES 28,800 a year). It is subtracted from the tax on your taxable pay, and it cannot make PAYE negative.
Is this calculator accurate?+
It uses the same calculation Cazini payroll runs for employers, with rates last verified on 16 October 2026. It covers a regular monthly employee. It does not cover non-cash benefits, insurance relief, mortgage interest or disability exemptions, and it is an estimate, not tax advice.
Run payroll for your whole team with Cazini
Cazini works out these deductions for every employee, generates payslips and P9 forms, and pays salaries to M-Pesa and bank accounts once you finalize the run.