Kenya Net Salary & PAYE Calculator (2026)
Kenyan net pay is gross pay minus NSSF (6% up to KSh 108,000 a month from February 2026), SHIF (2.75%), the housing levy (1.5%) and PAYE. These three are deducted before PAYE, which runs from 10% to 35% on monthly bands, less personal relief of KSh 2,400 a month.
| Yearly | Monthly |
|---|
· Calculated with AiStaffo
Tax and deduction rules (2026)
| PAYE monthly bands | 10% on first KSh 24,000; 25% to 32,333; 30% to 500,000; 32.5% to 800,000; 35% above. |
|---|---|
| Personal relief | KSh 2,400 a month (KSh 28,800 a year) off the tax. |
| NSSF (from 1 Feb 2026) | Employee 6% and employer 6%: Tier I on pay up to KSh 9,000 (540), Tier II on pay from 9,000 to 108,000 (up to 5,940). Maximum KSh 6,480 a month each. |
| SHIF | 2.75% of gross pay, at least KSh 300 a month, no upper limit. |
| Affordable Housing Levy | 1.5% of gross pay from the employee and 1.5% from the employer. |
| Order of deductions | NSSF, SHIF and the housing levy are deducted from pay before PAYE is calculated. |
Worked example
Wanjiru earns KSh 100,000 a month. NSSF is 6% = KSh 6,000 (540 Tier I + 5,460 Tier II), SHIF 2.75% = KSh 2,750 and the housing levy 1.5% = KSh 1,500.
Taxable pay is KSh 89,750. Tax: 10% of 24,000 = 2,400; 25% of 8,333 = 2,083.25; 30% of 57,417 = 17,225.10; total 21,708.35 less personal relief 2,400 = PAYE KSh 19,308.35.
Net pay: KSh 70,441.65 a month (KSh 845,299.80 a year).
NSSF changes in February 2026
The NSSF Act 2013 rates reached their fourth year on 1 February 2026: the lower earnings limit rose to KSh 9,000 and the upper limit to KSh 108,000. Anyone earning KSh 108,000 or more now pays KSh 6,480 a month (up from 4,320), and the employer matches it. Because NSSF is deducted before PAYE, part of the increase is offset by lower tax.
For employers
Running payroll by hand (tax tables, contributions, payslips, filings) is routine work that AI workers now handle with almost no staff time. See what an employee really costs you, or book a free automation audit for your payroll.
Please note: figures follow the published 2026 rates as checked on 21 October 2026 for a resident employee in the standard case. Not included: insurance relief, mortgage interest relief, post-retirement medical fund, private pension contributions, disability exemption, benefits in kind and HELB loan deductions. This is a guide, not tax advice; your payslip can differ because of tax codes, benefits and timing.
Sources
Questions people ask
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