SHIF Calculator Kenya 2026
Enter your gross salary to see your monthly Social Health Insurance Fund (SHA) deduction.
Tax rules last verified: 6 October 2026Sources: KRA / NSSF / SHA / applicable legislation
| Item | Monthly (KSh) | Yearly (KSh) |
|---|---|---|
| 2.75% of gross salary | 1,375.00 | 16,500 |
| SHIF deduction | 1,375.00 | 16,500 |
SHIF at common salaries
| Gross salary | SHIF | PAYE saved |
|---|---|---|
| KSh 10,000 | KSh 300 | KSh 0 |
| KSh 25,000 | KSh 688 | KSh 0 |
| KSh 50,000 | KSh 1,375 | KSh 413 |
| KSh 100,000 | KSh 2,750 | KSh 825 |
| KSh 250,000 | KSh 6,875 | KSh 2,063 |
| KSh 500,000 | KSh 13,750 | KSh 4,125 |
“PAYE saved” is the tax you no longer pay because SHIF is deductible before PAYE.
Frequently asked questions
How much is SHIF in Kenya?
Salaried employees pay 2.75% of gross monthly salary to the Social Health Insurance Fund, with a minimum of KSh 300. There is no upper cap.
Who pays the SHIF minimum?
Anyone earning less than about KSh 10,910 a month, because 2.75% of their salary is below KSh 300.
Is SHIF deducted before PAYE?
Yes. Since 27 December 2024, SHIF contributions are an allowable deduction, so they reduce taxable pay. SHIF does not qualify for insurance relief.
Does the employer pay SHIF too?
No. For salaried employees, SHIF is an employee contribution deducted and remitted by the employer — there is no employer matching contribution.
What replaced NHIF?
SHIF, run by the Social Health Authority (SHA), replaced NHIF in October 2024. Unlike NHIF's fixed bands, SHIF is a flat percentage of income.
Related calculators
Related Kaziiko resources
- SHA registration guideRegister for SHA/SHIF
- NHIF to SHA migration guideWhat changed from NHIF
- Adding SHA dependantsCover your family
- Kenya tax & payroll articlesKaziiko blog
- Free KRA & tax resourcesGuides and templates
Need help with SHA?
Kaziiko experts register you and your dependants on SHA, fix account issues and check your contribution status.
Find an SHA 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.
This calculator provides an estimate for informational purposes and should not replace professional tax advice or official calculations.