Basic salary + taxable allowances & benefits, before deductions.
Statutory deductions
6% of pensionable pay · Tier I + II · Cap 6,480
2.75% of gross · Min KSh 300 · No cap
1.5% of gross · Employer matches 1.5% · Deductible for PAYE
Allowable deductions · Monthly
Deductible up to KSh 30,000/mo including NSSF.
Deductible up to KSh 30,000/mo.
Deductible up to KSh 15,000/mo.
Tax reliefs · Monthly
Relief is 15% of premiums, capped at KSh 5,000/mo.
Resident individuals
Take-home pay
KSh 70,442
KSh 100,000 gross · monthly
Effective tax
19.31%
Marginal rate
30%
| Band (monthly taxable) | Rate | In band | Tax |
|---|---|---|---|
| Gross tax | — | ||
| Less: Personal relief | — | ||
| Less: Insurance relief | — | ||
| PAYE payable | — | ||
How is PAYE calculated in Kenya?
Taxable pay is gross salary minus Affordable Housing Levy, SHIF, deductible retirement contributions, mortgage interest and post-retirement medical contributions. KRA bands of 10%, 25%, 30%, 32.5% and 35% are applied to that taxable pay, then personal relief (KSh 2,400/month) and insurance relief are subtracted to get PAYE payable.
How much NSSF do I pay in 2026?
From February 2026, NSSF is 6% of pensionable pay: 6% of the first KSh 9,000 (Tier I) plus 6% of earnings between KSh 9,000 and KSh 108,000 (Tier II). The maximum employee contribution is KSh 6,480 per month. From February 2025 to January 2026 the limits were KSh 8,000 and KSh 72,000. You can switch periods in the calculator.
What is SHIF and how is it calculated?
SHIF (Social Health Insurance Fund) replaced NHIF. It is 2.75% of gross pay with a minimum of KSh 300 per month and no maximum cap. SHIF is deducted before PAYE, so it lowers your taxable income.
Is the Affordable Housing Levy deductible for PAYE?
Yes. The employee Housing Levy of 1.5% of gross pay is deductible when working out taxable income. Your employer also contributes a matching 1.5%, but that employer share does not reduce your take-home pay.
What deductions and reliefs lower my PAYE?
Voluntary pension plus NSSF (capped at KSh 30,000/month), mortgage interest (KSh 30,000/month) and post-retirement medical contributions (KSh 15,000/month) lower taxable income. Personal relief of KSh 2,400/month and insurance relief of 15% of life, health or education premiums (capped at KSh 5,000/month) are subtracted directly from the tax.
Why might my payslip differ slightly from this calculator?
Small differences usually come from rounding, your employer's definition of pensionable pay, taxable benefits and allowances or relief eligibility such as non-resident status. Figures here are verified against KRA bands, the NSSF Act, SHIF Act 2023 and Affordable Housing Act 2024 as of September 2026.