The #1 Free Kenya PAYE & Salary Calculator
Calculate your net salary, PAYE tax, and statutory deductions instantly. Get a detailed payslip breakdown with 2026 tax rates.
Salary Details
Your payslip will appear here
Enter your salary and click Calculate
Understanding Kenya's Tax System
How PAYE Works in Kenya
Kenya uses a progressive Pay As You Earn (PAYE) tax system administered by the Kenya Revenue Authority (KRA). Under this system, income tax is deducted at source by employers before paying employees their net salary. As of 2025, Kenya has five tax bands ranging from 10% for the first KES 24,000 to 35% for income exceeding KES 800,000. A personal relief of KES 2,400 per month is available to all resident taxpayers.
Understanding NSSF Contributions
The National Social Security Fund (NSSF) is a mandatory pension scheme. Under the NSSF Act 2013, contributions are phased in over 5 years starting February 2023. The rate is 6% for both employee and employer, applied to two tiers. Tier I covers earnings up to the Lower Earnings Limit (LEL), Tier II covers earnings between LEL and Upper Earnings Limit (UEL). NSSF is pre-tax.
SHIF (Social Health Insurance Fund)
SHIF replaced NHIF in October 2024, calculated at 2.75% of gross pay. Since December 27, 2024, SHIF contributions are tax-deductible.
Affordable Housing Levy
The Affordable Housing Levy is 1.5% of gross pay from both employee and employer, effective March 19, 2024. Tax-deductible since December 27, 2024.
Kenya Tax Rates & Statutory Deductions (2026)
PAYE (Income Tax) (Effective 2023-07-01)
Personal Relief: KSh 2,400 per month | Minimum Taxable Threshold: KSh 24,000
| Band / Tier | From (KSh) | To (KSh) | Employee Rate |
|---|---|---|---|
| First KES 24,000 | 0 | 24,000 | 10% |
| Next KES 8,333 | 24,000 | 32,333 | 25% |
| Next KES 467,667 | 32,333 | 500,000 | 30% |
| Next KES 300,000 | 500,000 | 800,000 | 32.5% |
| Above KES 800,000 | 800,000 | No limit | 35% |
NSSF (Pension) (Effective 2026-02-01)
| Band / Tier | From (KSh) | To (KSh) | Employee Rate | Employer Rate | Max Employee (KSh) | Max Employer (KSh) |
|---|---|---|---|---|---|---|
| Tier I (Lower) | 0 | 9,000 | 6% | 6% | 540 | 540 |
| Tier II (Upper) | 9,000 | 108,000 | 6% | 6% | 5,940 | 5,940 |
Percentage-Based Deductions
| Deduction | Rate | Base | Employee | Employer |
|---|---|---|---|---|
| SHIF (Health Insurance) | 2.75% | gross pay | ||
| Affordable Housing Levy | 1.50% | gross pay |
Frequently Asked Questions — Kenya Salary & Tax
Want to automate payroll for your team?
KaziTime handles payroll processing, statutory compliance, payslips, and more — all automated.
Try KaziTime Free