PAYE & Net Salary Calculator Kenya 2026
What will this salary take home after PAYE, NSSF, SHIF and housing levy?
Before any deductions.
House, transport, airtime and other taxable cash.
Paid this month.
Benefits, reliefs and other deductions
Taxable value of a company car, housing or cheap loan. Taxed, but not paid to the employee.
Registered scheme, on top of NSSF.
Owner-occupied home loan.
Life, education or health policies.
Taken from net pay after tax.
Secondary employment gets no personal relief and is taxed at the top rate.
Payslip
per month · 2026 rates- Taxable pay
- 44,875.00
- Effective PAYE rate
- 11.7%
- Top tax band
- 30.0%
See the PAYE working
How it's worked out
- Add up gross pay: basic salary, taxable allowances and any overtime, bonus or commission paid this month.
- Take off statutory contributions: NSSF (6% up to KES 108,000), SHIF (2.75%, at least KES 300) and housing levy (1.5%).
- Take off other allowable deductions: pension (with NSSF, up to KES 30,000 a month), post-retirement medical fund (up to 15,000) and mortgage interest (up to 30,000). Non-cash benefits are added back. What remains is taxable pay.
- Apply the PAYE bands to taxable pay.
- Subtract reliefs: personal relief of KES 2,400 and insurance relief of 15% of premiums, up to 5,000. PAYE never goes below zero.
- Net pay is gross pay minus NSSF, SHIF, housing levy, PAYE and any other deductions.
Monthly PAYE bands for 2026
| Taxable pay per month (KES) | Rate |
|---|---|
| First 24,000 | 10% |
| Next 8,333 (to 32,333) | 25% |
| Next 467,667 (to 500,000) | 30% |
| Next 300,000 (to 800,000) | 32.5% |
| Above 800,000 | 35% |
Questions people ask
Are SHIF and the housing levy deducted before PAYE?
Yes. Since 27 December 2024, SHIF (2.75%) and the employee's housing levy (1.5%) are allowable deductions, together with NSSF. They are taken off gross pay before PAYE is calculated, which lowers the tax.
Did the Finance Act 2026 change PAYE rates?
No. The PAYE bands (10%, 25%, 30%, 32.5% and 35%) and the KES 2,400 monthly personal relief are unchanged for 2026. Employers must now apply every relief an employee qualifies for automatically.
How much NSSF comes off my salary in 2026?
6% of pay up to KES 108,000 from February 2026: Tier I on the first KES 9,000 (KES 540) and Tier II on the rest, up to KES 5,940. The most an employee pays is KES 6,480 a month, and the employer matches it.
Who pays no PAYE?
After NSSF, SHIF and housing levy, an employee with taxable pay of KES 24,000 or less has tax fully covered by personal relief. For most people that means a gross salary up to about KES 27,000 attracts no PAYE.
Is a bonus taxed differently?
No. Bonuses, overtime and commission are added to pay in the month they are paid and taxed at the same bands, so a large bonus can push part of that month's pay into a higher band. Use the bonus tax calculator to see the extra tax.
Sources
Rates last checked 13 Sep 2026. Estimates only, not tax or legal advice.