PAYE Calculator Kenya
Estimate your PAYE tax, statutory deductions and take-home salary from your monthly gross pay.
What Is PAYE?
PAYE means Pay As You Earn. It is the system employers use to deduct income tax from employment income and remit the tax to the Kenya Revenue Authority.
How Does the PAYE Calculator Work?
Enter your monthly gross salary and the calculator estimates NSSF, SHIF, Affordable Housing Levy, taxable pay, PAYE and your estimated take-home salary.
Current Kenya PAYE Rates
KRA currently lists monthly PAYE bands of 10% on the first KSh 24,000, 25% on the next KSh 8,333, 30% on the next KSh 467,667, 32.5% on the next KSh 300,000 and 35% on income above KSh 800,000.
PAYE KRA NSSF SHIF Housing LevyKenya PAYE Tax Bands
The first KSh 24,000 of monthly taxable income is taxed at 10%. The next KSh 8,333 is taxed at 25%, followed by the next KSh 467,667 at 30%. The next KSh 300,000 is taxed at 32.5%, while income above KSh 800,000 is taxed at 35%.
Personal Relief
Resident individuals currently receive personal relief of KSh 2,400 per month. Non-residents do not receive this personal relief in this calculator.
NSSF Contribution
The calculator uses the 2026 Year 4 NSSF structure, with the pensionable earnings range reaching up to KSh 108,000 and an employee contribution rate of 6% within the applicable earnings limits.
SHIF Contribution
SHIF is calculated at 2.75% of gross salary, subject to the applicable minimum contribution of KSh 300 per month.
Affordable Housing Levy
The employee Affordable Housing Levy is calculated at 1.5% of gross monthly salary. KRA also states that the employer contributes a matching 1.5%.
Important Note About PAYE
This calculator is designed for estimation and educational purposes. Actual payroll calculations can include benefits in kind, pension deductions, insurance relief, post-retirement medical fund contributions, mortgage interest and other allowable deductions. Always use your payslip and current KRA guidance for final tax figures.
Frequently Asked Questions
What is the PAYE rate in Kenya?
Kenya uses progressive PAYE rates ranging from 10% to 35%. The applicable rate depends on the taxable income band.
How much is personal relief in Kenya?
KRA currently lists personal relief at KSh 2,400 per month for resident individuals.
How is SHIF calculated?
SHIF for salaried employees is calculated at 2.75% of gross salary, with a minimum contribution of KSh 300 per month.
How much is the Housing Levy?
The employee contribution is 1.5% of gross monthly salary. The employer also contributes 1.5%.
Does SHIF reduce taxable income?
KRA lists contributions to the Social Health Insurance Fund among amounts deductible when determining taxable employment income.
Is this an official KRA PAYE calculator?
No. This is an independent Money Tools calculator designed to provide an estimate. For payroll compliance, use the current KRA rules and your employer’s official payroll calculation.