Tools · Kenya · KRA
Kenya PAYE Calculator
Turn a gross salary into take-home pay with current KRA bands — PAYE, NSSF, SHIF and the Housing Levy, all in one. Free, and nothing is stored.
Kenya · KES · monthly
NSSF, SHIF and the Housing Levy are deducted from your gross pay before PAYE is worked out (the rule since the Tax Laws (Amendment) Act 2024), then a KES 2,400 personal relief is taken off the tax. NSSF is capped at KES 6,480 a month.
- Gross pay
- KES 100,000
- PAYE (income tax)
- KES 19,308
- NSSF (6%)
- KES 6,000
- SHIF (2.75%)
- KES 2,750
- Housing Levy (1.5%)
- KES 1,500
- Net pay (take-home)
- KES 70,442
- Effective tax rate
- 19.31%
01Kenya PAYE tax bands (monthly)
| Monthly taxable income (KES) | Rate |
|---|---|
| 0 – 24,000 | 10% |
| 24,001 – 32,333 | 25% |
| 32,334 – 500,000 | 30% |
| 500,001 – 800,000 | 32.5% |
| Above 800,000 | 35% |
Bands per the Kenya Revenue Authority (after the personal relief of KES 2,400/month). Verify against KRA before relying on a figure. This is information, not tax advice.
02What changed in 2024
Until late 2024, SHIF and the Housing Levy were taken from your pay and still taxed — effectively double-charging you. The Tax Laws (Amendment) Act 2024, in force from 27 December 2024, made NSSF, SHIF and the Housing Levy deductible before PAYE, so tax is now charged on a smaller figure.
This calculator applies that order: gross, minus those three, gives taxable pay; PAYE runs on that; then the KES 2,400 personal relief comes off the tax. Calculators that haven't been updated will quote you a higher PAYE than you actually owe.
03Common questions
How is PAYE calculated in Kenya?
First, NSSF, SHIF and the Housing Levy are deducted from your gross pay to get your taxable income. PAYE is then charged on that figure using the progressive bands (10% up to KES 24,000, rising to 35%), and finally the KES 2,400 monthly personal relief is subtracted from the tax.
Are SHIF and the Housing Levy deducted before PAYE?
Yes, since the Tax Laws (Amendment) Act 2024 (effective 27 December 2024). NSSF, SHIF (2.75%) and the Affordable Housing Levy (1.5%) are now all allowable deductions that reduce your taxable pay — so PAYE is charged on a smaller figure than your gross. Older calculators that skip this overstate your tax.
How much is NSSF in 2026?
Employees contribute 6% of pensionable pay, up to an upper earnings limit of KES 108,000 from February 2026 — a maximum of KES 6,480 a month. The employer matches it.
What is SHIF and how much is it?
SHIF (the Social Health Insurance Fund) replaced NHIF. It is 2.75% of your gross pay, with a minimum of KES 300 a month and no upper cap.
What is the take-home pay on a KES 100,000 salary?
On KES 100,000 gross, you'd pay roughly KES 6,000 NSSF, KES 2,750 SHIF, KES 1,500 Housing Levy and about KES 19,300 PAYE — leaving around KES 70,400 take-home. Use the calculator above for your exact figure.
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