Housing Levy Calculator Kenya 2026
Enter a gross salary to see the Affordable Housing Levy for the employee and the employer.
Tax rules last verified: 6 October 2026Sources: KRA / NSSF / SHA / applicable legislation
| Item | Monthly (KSh) | Yearly (KSh) |
|---|---|---|
| Employee (1.5%) | 750.00 | 9,000 |
| Employer (1.5%) | 750.00 | 9,000 |
| Total remitted to KRA | 1,500.00 | 18,000 |
Housing Levy at common salaries
| Gross salary | Employee | Employer | Total |
|---|---|---|---|
| KSh 20,000 | KSh 300 | KSh 300 | KSh 600 |
| KSh 50,000 | KSh 750 | KSh 750 | KSh 1,500 |
| KSh 100,000 | KSh 1,500 | KSh 1,500 | KSh 3,000 |
| KSh 200,000 | KSh 3,000 | KSh 3,000 | KSh 6,000 |
| KSh 500,000 | KSh 7,500 | KSh 7,500 | KSh 15,000 |
Frequently asked questions
How much is the Housing Levy in Kenya?
1.5% of gross salary is deducted from the employee, and the employer pays a matching 1.5%. There is no upper cap.
Is the Housing Levy deducted before PAYE?
Yes. Since 27 December 2024 the Affordable Housing Levy is an allowable deduction, so it lowers taxable pay. The earlier 15% affordable housing relief was removed at the same time.
When is the Housing Levy due?
Employers remit both shares to KRA by the 9th working day after the end of the month in which the salary was paid.
Do I get the Housing Levy back?
Contributors can apply for affordable housing units under the Boma Yangu programme. Contributions are not refunded like a savings account; check the Affordable Housing Act, 2024 and Boma Yangu for current eligibility rules.
Related calculators
Related Kaziiko resources
- Payslip template (Kenya)Free editable payslip with PAYE, NSSF, SHIF and Housing Levy
- P9 form templateAnnual employee tax deduction card
- KRA iTax returns filing guideFile your annual employment income return
- Kenya tax & payroll articlesKaziiko blog
- Free KRA & tax resourcesGuides and templates
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Calculation assumptions
- You are a resident individual paid monthly by one employer, with personal relief claimed by that employer.
- NSSF, SHIF and the Housing Levy are worked out on gross cash salary. Taxable non-cash benefits are added for PAYE only.
- Registered pension contributions (including NSSF) are deductible up to 30,000 shillings a month.
- Insurance relief is 15% of qualifying premiums, capped at 5,000 shillings a month.
- Other deductions (loans, SACCO, union dues) are taken after tax and do not change PAYE.
- Not covered: disability exemption, mortgage interest relief, secondary employment, non-resident or casual-worker rules.
- Rounding: each deduction is rounded to the nearest cent, as on a payslip. Results are shown to the nearest shilling.
Rule set: Kenya 2026 (from February 2026) · effective 1 February 2026 · last verified 6 October 2026.
This calculator provides an estimate for informational purposes and should not replace professional tax advice or official calculations.