Kenya PAYE & Take-Home Pay Calculator 2026 — Net Salary, NSSF & SHIF

Calculate your take-home.

Free Kenya PAYE and salary calculator. Works out your monthly net pay after PAYE tax, NSSF pension, SHIF (former NHIF), Housing Levy, HELB, SACCO and benefits in kind, using 2026 KRA tax bands.

Monthly Gross Salary

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Ksh 100,000
Net Salary
Ksh 0

69.2% of gross

PAYE
Ksh 20,583

20.6% rate

Deductions
Ksh 30,833

30.8% total

NSSF Pension
Ksh 6,000

6% to 108K

SHIF Health
Ksh 2,750

2.75%

Housing Levy
Ksh 1,500

1.5%

Taxable Income
Ksh 94,000

After NSSF

Salary Distribution

Gross → Net Breakdown

Gross Salary+Ksh 100,000
Ksh 100,000
PAYE Tax-Ksh 20,583
Ksh 79,417
NSSF-Ksh 6,000
Ksh 73,417
SHIF-Ksh 2,750
Ksh 70,667
Housing Levy-Ksh 1,500
Ksh 69,167

Tax Rates

20.6%Effective Tax
30.8%Total Deductions

Tax Efficiency

Deduction Split

Annual Projection

Annual Gross

Ksh 1,200,000

Annual Net

Ksh 830,000

Annual Tax

Ksh 247,000

Annual NSSF

Ksh 72,000

2026 Kenya PAYE Tax Bands

Monthly BandRate
Ksh 0 - Ksh 24,00010%
Ksh 24,000 - Ksh 32,33325%
Ksh 32,333 - Ksh 500,00030%
Ksh 500,000 - Ksh 800,00032.5%
Above Ksh 800,00035%

Personal Relief: KES 2,400/month automatically applied

How is PAYE calculated in Kenya in 2026?

PAYE is charged on your taxable income after NSSF and any pension contributions are deducted. Kenya uses progressive bands of 10%, 25%, 30%, 32.5% and 35%, and a personal relief of KES 2,400 a month is subtracted from the tax due. SHIF (2.75% of gross) and the Affordable Housing Levy (1.5% of gross) are also deducted from your pay. From February 2026, NSSF is 6% of pay up to KES 108,000 — a maximum of KES 6,480 a month.

For example, on a gross salary of KES 100,000 you pay roughly KES 6,000 NSSF, KES 2,750 SHIF and KES 1,500 Housing Levy, with PAYE applied to the balance. Enter your own salary above for the exact figure, or see a ready breakdown for KES 50,000, KES 100,000 or KES 150,000.

Updated 2 June 2026 with the latest KRA, NSSF & SHIF ratesSources: KRA, NSSF, SHA (SHIF)

Learn how PAYE works