PAYE Calculator Kenya 2026
See exactly how much PAYE KRA takes from your salary, band by band. Open How this was calculated under the result for the full workings.
Tax rules last verified: 6 October 2026Sources: KRA / NSSF / SHA / applicable legislation
| Item | Monthly (KSh) | % of gross | Yearly (KSh) |
|---|---|---|---|
| Gross salary | 100,000 | 100% | 1,200,000 |
| PAYE | −19,308 | 19.3% | −231,700 |
| SHIF (2.75%) | −2,750 | 2.8% | −33,000 |
| NSSFTier I KSh 540 · Tier II KSh 5,460 | −6,000 | 6% | −72,000 |
| Affordable Housing Levy (1.5%) | −1,500 | 1.5% | −18,000 |
| Net salary | 70,442 | 70.4% | 845,300 |
Statutory deductions take 29.6% of gross pay. Your marginal PAYE rate is 30%.
How this was calculated
- Start with gross salary of KSh 100,000.00.
- Deduct items allowed before tax: NSSF KSh 6,000.00, SHIF KSh 2,750.00, Housing Levy KSh 1,500.00.
- Taxable pay = KSh 89,750.00.
- 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 57,417.00 = KSh 17,225.10
- Subtract personal relief (KSh 2,400.00) → PAYE = KSh 19,308.35.
- Net salary = gross − PAYE − SHIF − NSSF − Housing Levy = KSh 70,441.65.
Your employer also pays NSSF (KSh 6,000), Housing Levy (KSh 1,500) and the NITA levy (KSh 50), so this salary costs them about KSh 107,550 a month.
KRA PAYE tax bands (monthly)
| Monthly taxable pay | Rate |
|---|---|
| Up to KSh 24,000 | 10% |
| KSh 24,001 – KSh 32,333 | 25% |
| KSh 32,334 – KSh 500,000 | 30% |
| KSh 500,001 – KSh 800,000 | 32.5% |
| Above KSh 800,000 | 35% |
Personal relief: KSh 2,400 a month.
Example: PAYE on KSh 100,000
Taxable pay = KSh 100,000 − NSSF KSh 6,000 − SHIF KSh 2,750 − Housing Levy KSh 1,500 = KSh 89,750.
- 10% × KSh 24,000.00 = KSh 2,400.00
- 25% × KSh 8,333.00 = KSh 2,083.25
- 30% × KSh 57,417.00 = KSh 17,225.10
Tax before relief KSh 21,708.35 − personal relief KSh 2,400.00 = PAYE KSh 19,308.35.
Legal ways to lower PAYE
- Contribute to a registered pension scheme — deductible up to KSh 30,000 a month including NSSF.
- Claim insurance relief on qualifying life, education or health policies (15% of premiums, up to KSh 5,000 a month).
- Make sure your employer applies personal relief — it can only be claimed with one employer.
Frequently asked questions
What are the PAYE tax bands in Kenya for 2026?
Monthly taxable pay up to KSh 24,000 is taxed at 10%, the next band to KSh 32,333 at 25%, then 30% up to KSh 500,000, 32.5% up to KSh 800,000 and 35% above that. The Finance Act 2026 left these bands unchanged.
How much PAYE is paid on KSh 100,000?
Taxable pay is KSh 89,750 after NSSF, SHIF and Housing Levy. Tax on the bands is KSh 21,708; after personal relief, PAYE is KSh 19,308 a month.
What is personal relief?
Every resident employee gets KSh 2,400 a month (KSh 28,800 a year), subtracted from the tax worked out on the bands. If the tax is lower than the relief, PAYE is zero.
What is taxable pay?
Gross salary plus taxable benefits, minus allowable deductions: NSSF and other registered pension contributions (capped), SHIF and the Affordable Housing Levy.
When must employers pay PAYE to KRA?
Employers deduct PAYE every month and remit it through iTax by the 9th of the following month. Late payment attracts penalties and interest.
Related calculators
Net Salary Calculator
Your take-home pay after PAYE, SHIF, NSSF and Housing Levy.
Salary & EmploymentGross from Net Calculator
The gross salary you need for a target take-home pay.
Salary & EmploymentSHIF Calculator
Social Health Insurance Fund deduction at 2.75% (min KSh 300).
Tax & ComplianceHousing Levy Calculator
Affordable Housing Levy for employee and employer (1.5% each).
Tax & ComplianceRelated Kaziiko resources
- KRA iTax returns filing guideStep-by-step individual return
- Tax Compliance Certificate guideApply for a TCC on iTax
- KRA & eCitizen practitioner courseKaziiko Academy
- Kenya tax & payroll articlesKaziiko blog
- Free KRA & tax resourcesGuides and templates
Need help with KRA or tax compliance?
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Find a KRA expert →Sources & methodology
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
- Finance Act, 2024 — pension contribution limit
- Kenya Revenue Authority — insurance relief
- Social Health Authority
- KRA — Amendments to PAYE computation (Tax Laws (Amendment) Act, 2024)
- Affordable Housing Act, 2024
- National Social Security Fund — NSSF Act, 2013
This calculator provides an estimate for informational purposes and should not replace professional tax advice or official calculations.