Kenya Net Salary Calculator 2026
Enter your gross monthly salary to see your take-home pay after PAYE, SHIF, NSSF and the Affordable Housing Levy.
Tax rules last verified: 6 October 2026Sources: KRA / NSSF / SHA / applicable legislation
| Item | Monthly (KSh) | % of gross | Yearly (KSh) |
|---|---|---|---|
| Gross salary | 50,000 | 100% | 600,000 |
| PAYE | −5,846 | 11.7% | −70,150 |
| SHIF (2.75%) | −1,375 | 2.8% | −16,500 |
| NSSFTier I KSh 540 · Tier II KSh 2,460 | −3,000 | 6% | −36,000 |
| Affordable Housing Levy (1.5%) | −750 | 1.5% | −9,000 |
| Net salary | 39,029 | 78.1% | 468,350 |
Statutory deductions take 21.9% of gross pay. Your marginal PAYE rate is 30%.
How this was calculated
- Start with gross salary of KSh 50,000.00.
- Deduct items allowed before tax: NSSF KSh 3,000.00, SHIF KSh 1,375.00, Housing Levy KSh 750.00.
- Taxable pay = KSh 44,875.00.
- Apply the PAYE bands:
- 10% on KSh 24,000.00 = KSh 2,400.00
- 25% on KSh 8,333.00 = KSh 2,083.25
- 30% on KSh 12,542.00 = KSh 3,762.60
- Subtract personal relief (KSh 2,400.00) → PAYE = KSh 5,845.85.
- Net salary = gross − PAYE − SHIF − NSSF − Housing Levy = KSh 39,029.15.
Your employer also pays NSSF (KSh 3,000), Housing Levy (KSh 750) and the NITA levy (KSh 50), so this salary costs them about KSh 53,800 a month.
How Kenyan net salary works
- NSSF — 6% of pay, in two tiers, up to KSh 108,000.
- SHIF — 2.75% of gross salary, at least KSh 300.
- Housing Levy — 1.5% of gross salary.
- PAYE — charged on what is left (taxable pay) using the KRA bands, less KSh 2,400 personal relief.
The first three come off before tax, so they also lower your PAYE.
Example: KSh 80,000 gross salary
Taxable pay is KSh 71,800 after NSSF, SHIF and Housing Levy. Tax on the bands is KSh 16,323, so PAYE after relief is KSh 13,923 and take-home pay is KSh 57,877.
| Item | Monthly (KSh) | % of gross | Yearly (KSh) |
|---|---|---|---|
| Gross salary | 80,000 | 100% | 960,000 |
| PAYE | −13,923 | 17.4% | −167,080 |
| SHIF (2.75%) | −2,200 | 2.8% | −26,400 |
| NSSFTier I KSh 540 · Tier II KSh 4,260 | −4,800 | 6% | −57,600 |
| Affordable Housing Levy (1.5%) | −1,200 | 1.5% | −14,400 |
| Net salary | 57,877 | 72.3% | 694,520 |
2026 Kenya payroll rates
| Deduction | Rate | Notes |
|---|---|---|
| PAYE | 10%–35% bands | Personal relief KSh 2,400 a month |
| SHIF | 2.75% of gross | Minimum KSh 300, no cap, deductible before PAYE |
| NSSF | 6% employee + 6% employer | On pay up to KSh 108,000 (Tier I up to KSh 9,000) |
| Housing Levy | 1.5% employee + 1.5% employer | On gross salary, deductible before PAYE |
| NITA | Employer only | KSh 50 per employee per month |
Rates in force from 1 February 2026.
Full PAYE band table on the PAYE calculator.
Popular salaries
Or browse the full Kenya net salary table.
Frequently asked questions
How is net salary calculated in Kenya in 2026?
Deduct NSSF (6% of pay up to KSh 108,000), SHIF (2.75%, minimum KSh 300) and the Housing Levy (1.5%) from gross pay to get taxable pay. Apply the PAYE bands, subtract the KSh 2,400 personal relief, and deduct the PAYE. The balance is your net salary.
What is the net salary for KSh 80,000 in Kenya?
About KSh 57,877 a month. PAYE is KSh 13,923, SHIF KSh 2,200, NSSF KSh 4,800 and Housing Levy KSh 1,200.
Are SHIF and the Housing Levy deducted before PAYE?
Yes. Since 27 December 2024 the Tax Laws (Amendment) Act 2024 treats SHIF contributions and the Affordable Housing Levy as allowable deductions, so they reduce taxable pay. The old 15% housing relief no longer applies.
At what salary do you start paying PAYE in Kenya?
With NSSF, SHIF and Housing Levy deducted first and the KSh 2,400 personal relief applied, PAYE starts at a gross salary of about KSh 26,741 a month.
Does this calculator include my pension or insurance?
Yes — open Advanced options. Extra pension contributions are deductible (up to KSh 30,000 a month including NSSF), and insurance premiums earn 15% relief up to KSh 5,000 a month.
Why is my payslip slightly different?
Employers may treat allowances, benefits, arrears or pension schemes differently, or round each line differently. Check that the gross figure you enter matches the gross on your payslip, and add any benefits under Advanced options.
Related calculators
PAYE Calculator
KRA tax bands, personal relief and step-by-step PAYE.
Tax & ComplianceGross from Net Calculator
The gross salary you need for a target take-home pay.
Salary & EmploymentNSSF Calculator
Tier I and Tier II contributions on the 2026 NSSF limits.
Tax & ComplianceSHIF Calculator
Social Health Insurance Fund deduction at 2.75% (min KSh 300).
Tax & ComplianceRelated 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
Need help with KRA or tax compliance?
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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.
- Kenya Revenue Authority — PAYE
- Income Tax Act (Cap. 470), Third Schedule
- National Social Security Fund — NSSF Act, 2013
- Social Health Authority
- KRA — Amendments to PAYE computation (Tax Laws (Amendment) Act, 2024)
- Affordable Housing Act, 2024
This calculator provides an estimate for informational purposes and should not replace professional tax advice or official calculations.