Tax Relief & Deductions Calculator Kenya
How much PAYE can pension, mortgage interest or insurance save?
Basic pay plus taxable cash allowances, before deductions.
What you pay into a registered scheme each month, not counting NSSF.
Per month.
Life, education or health cover per month. Not SHIF.
Interest per month on a loan for the home you live in.
The first KES 150,000 a month of income is tax-free.
Benefits and pay month
Taxable value of a company car, housing or cheap loan.
Leave blank for the current NSSF rates.
Relief check
per month · 2026 ratesLiving with a disability? With a KRA exemption certificate, up to KES 150,000 a month is tax-free.
- Top tax band
- 30%
- Reliefs save now
- 0
- Pension limit
- 30,000
Room left under each limit, best return first
Pension
30.00 saved per 100- Room left
- 24,000
- PAYE saved
- 7,200
- Real cost
- 16,800
Registered pension or provident fund. NSSF counts towards the limit. Locked in until retirement.
Post-retirement medical fund
30.00 saved per 100- Room left
- 15,000
- PAYE saved
- 4,500
- Real cost
- 10,500
Registered post-retirement medical fund, deducted before PAYE.
Insurance premiums
15.00 saved per 100- Room left
- 33,333
- PAYE saved
- 5,000
- Real cost
- 28,333
Life, education or health policy premiums. You get 15% back against PAYE. Needs an insurer certificate.
Mortgage interest
Not something to increaseHow it's worked out
- Work out PAYE now from your salary and the pension, medical fund, mortgage interest and insurance you already pay.
- Measure each relief you use: recalculate PAYE without it. The difference is what that relief saves you.
- Find the room left under each limit: pension up to the lower of 30% of pay or KES 30,000 (NSSF included), medical fund up to KES 15,000, and insurance premiums up to KES 33,333 (the point where 15% relief hits KES 5,000).
- Fill each gap on its own and recalculate PAYE. Tax saved divided by the extra contribution gives the saving per KES 100, which sets the ranking.
- Real cost is the extra contribution minus the tax it saves. Filling every gap together shows the most you can save and the cash you'd have left.
Monthly limits for 2026
| Relief or deduction | Limit per month (KES) |
|---|---|
| Pension and provident funds, with NSSF | Lower of 30% of pay or 30,000 |
| Post-retirement medical fund | 15,000 |
| Mortgage interest (home you live in) | 30,000 |
| Insurance relief (15% of premiums) | 5,000 |
| Disability exemption (with KRA certificate) | 150,000 of income |
Pension and medical fund money is locked in until retirement, and insurance relief needs a certificate from your insurer. This is not financial advice.
Questions people ask
How much pension contribution is tax-deductible in Kenya?
The lowest of your actual contributions (including NSSF), 30% of your pensionable pay, or KES 30,000 a month. NSSF counts towards the limit, so someone paying the full KES 6,480 NSSF can deduct up to KES 23,520 more.
What is the post-retirement medical fund deduction?
Contributions to a registered post-retirement medical fund are deducted from pay before PAYE, up to KES 15,000 a month. It replaced the old relief on 27 December 2024.
How does insurance relief work?
You get 15% of qualifying life, education or health premiums back against PAYE, up to KES 5,000 a month (KES 60,000 a year). That cap is reached at premiums of about KES 33,333 a month. SHIF contributions don't qualify.
Can I claim mortgage interest?
Yes. Up to KES 30,000 a month of interest is deductible on a loan from a recognised lender to buy, build or improve the one home you live in.
Why does extra pension save me nothing?
Reliefs can only reduce PAYE to zero. If personal relief already covers your tax, or your contributions are already at the limit, putting in more doesn't lower your tax.
Sources
Rates last checked 13 Sep 2026. Estimates only, not tax or legal advice.