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Kenya PAYE Calculator – Net Salary After PAYE, SHIF, NSSF and Housing Levy

Enter your gross monthly salary to see your net pay in Kenya after every statutory deduction: NSSF pension, the Social Health Insurance Fund (SHIF), the Affordable Housing Levy and PAYE income tax after personal relief.

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How to use the Kenya PAYE calculator

Enter your gross monthly salary — basic pay plus taxable allowances. The calculator shows:

  • your net pay per month
  • NSSF, SHIF and Affordable Housing Levy deductions
  • taxable pay, tax before relief, personal relief and PAYE

The donut chart shows how your salary splits between net pay, PAYE and the other statutory deductions.

How the calculation works

  1. NSSF = 6% of pay, up to the upper earnings limit.
  2. SHIF = 2.75% of gross pay.
  3. Housing levy = 1.5% of gross pay.
  4. Taxable pay = gross − NSSF − SHIF − housing levy (all three are allowable deductions).
  5. Tax is charged using the monthly bands, then personal relief of KSh 2,400 is subtracted.
Net pay = Gross − NSSF − SHIF − Housing levy − PAYE

PAYE bands (monthly)

Taxable payRate
First KSh 24,00010%
KSh 24,001 – 32,33325%
KSh 32,334 – 500,00030%
KSh 500,001 – 800,00032.5%
Above KSh 800,00035%

Worked examples

GrossNSSFSHIFLevyPAYENet pay
KSh 50,0003,0001,3757505,845.85about 39,029
KSh 100,0006,0002,7501,50019,308.35about 70,442

For KSh 100,000: taxable pay = 100,000 − 6,000 − 2,750 − 1,500 = KSh 89,750. Tax = 10% of 24,000 (2,400) + 25% of 8,333 (2,083.25) + 30% of 57,417 (17,225.10) = KSh 21,708.35. Minus relief of 2,400 gives PAYE of KSh 19,308.35.

Other things that can change your pay

  • Insurance relief of 15% of premiums for qualifying life, health or education policies, up to a monthly cap.
  • Pension contributions above the NSSF to a registered scheme, up to a limit, are deductible.
  • Mortgage interest relief on an owner-occupied home, up to a limit.
  • Non-cash benefits such as a company car or housing are taxable.
  • Loans, SACCO savings and union dues come off your net pay but don’t change PAYE.

Checking your payslip

Compare each line of your payslip with the table above. If a deduction looks wrong — for example the housing levy or SHIF is missing, or personal relief hasn’t been applied — ask your payroll team. Your P9 form at the end of the year summarises your pay and tax and should match the monthly totals.

For employers

Employers also pay a matching NSSF contribution, the matching housing levy, and in many cases the NITA training levy. Statutory deductions must be paid to KRA, SHA and NSSF by the deadlines each month.

Compare with the Nigeria PAYE calculator or the South Africa tax calculator. Rates are stored with their source and the date we last checked them and can change with each Finance Act; please confirm with KRA. This is an estimate, not tax advice — see our disclaimer.

Frequently asked questions

What are the PAYE tax bands in Kenya?

Monthly bands: 10% on the first KSh 24,000, 25% on the next KSh 8,333 (to 32,333), 30% up to KSh 500,000, 32.5% up to KSh 800,000 and 35% above KSh 800,000. Personal relief of KSh 2,400 a month is then taken off the tax.

What is my net salary on KSh 100,000?

NSSF is KSh 6,000, SHIF KSh 2,750 and the housing levy KSh 1,500. Taxable pay is KSh 89,750, tax before relief KSh 21,708.35, and PAYE after the KSh 2,400 relief KSh 19,308.35. Net pay is about KSh 70,442.

How much is SHIF?

The Social Health Insurance Fund contribution is 2.75% of gross salary. It replaced NHIF and is deductible when calculating PAYE.

How is the Affordable Housing Levy calculated?

Employees pay 1.5% of gross salary, and employers match it. The levy is deductible before PAYE is calculated.

How much is NSSF?

Employees contribute 6% of pensionable pay up to the upper earnings limit — KSh 108,000 a month in the calculator, so the maximum is KSh 6,480. Employers pay the same amount.

Who pays no PAYE?

Because of the KSh 2,400 personal relief, people earning roughly KSh 24,000 a month or less in taxable pay pay no PAYE. The calculator shows zero tax in that case.

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