Kenya PAYE Calculator 2026: Net Salary After Tax, NSSF, SHIF and Housing Levy
Enter your gross monthly salary to see what comes off for PAYE, NSSF, SHIF and the housing levy, and what you take home, using the rules in force for 2026.
Rates checked 25 Sept 2026 against official sources (listed below).
Tax bands (a month)
- KES 0 – KES 24,00010%
- KES 24,001 – KES 32,33325%
- KES 32,334 – KES 500,00030%
- KES 500,001 – KES 800,00032.5%
- Above KES 800,00035%
Take-home pay (a month)
KES 39,029
PAYE
KES 5,846
Effective tax rate
11.7%
Taxable income
KES 44,875
| Item | KES |
|---|---|
| Gross pay | KES 50,000 |
| − NSSF (Tier I + II) | KES 3,000 |
| − SHIF (2.75%) | KES 1,375 |
| − Housing levy (1.5%) | KES 750 |
| Taxable income | KES 44,875 |
| Tax on bands | KES 8,246 |
| Personal relief | − KES 2,400 |
| − PAYE | KES 5,846 |
| Take-home pay | KES 39,029 |
Assumes all pay is cash salary and you have no other reliefs (such as insurance relief or pension contributions above NSSF). NSSF is 6% of pay up to the upper earnings limit of KES 108,000 (from February 2026), so the most you pay is KES 6,480. SHIF and the housing levy have been deductible before PAYE since 27 December 2024.
How your take-home pay is worked out
- Statutory deductions come off first. NSSF (6% of pay up to KES 108,000), SHIF (2.75% of gross, minimum KES 300) and the Affordable Housing Levy (1.5% of gross).
- Taxable pay is gross pay minus those three, because all of them are allowable deductions for PAYE.
- PAYE is charged on taxable pay in bands: 10% on the first KES 24,000, 25% on the next KES 8,333, 30% up to KES 500,000, 32.5% up to KES 800,000 and 35% above that.
- Personal relief of KES 2,400 a month is then subtracted from the tax.
The Finance Act, 2026 (signed 23 June 2026) did not change the PAYE bands, rates or personal relief, so these are the rules for the rest of 2026.
Paying a house help or nanny?
The same deductions apply to people you employ at home. Our house help salary calculator shows their take-home pay and your share of NSSF and the housing levy, and makes a contract and monthly payslips.
Frequently asked questions
How much PAYE do I pay on KES 50,000 in Kenya?
About KES 5,846 a month. NSSF (KES 3,000), SHIF (KES 1,375) and the housing levy (KES 750) come off first, leaving taxable pay of KES 44,875. Tax on that is KES 8,246, less KES 2,400 personal relief. Your take-home pay is about KES 39,030.
Do I pay PAYE if I earn KES 24,000 or less?
No. Tax on the first KES 24,000 is 10%, which is exactly KES 2,400, and personal relief of KES 2,400 cancels it out. You still pay NSSF, SHIF and the housing levy.
What is the maximum NSSF deduction in 2026?
KES 6,480 a month for the employee (6% of the KES 108,000 upper earnings limit), matched by the employer. The limits rose on 1 February 2026.
Are SHIF and the housing levy deducted before PAYE?
Yes. Since 27 December 2024 both are allowable deductions, so they reduce your taxable pay rather than being charged on top of tax.
Did the Finance Act 2026 change PAYE rates?
No. Amendments to cut PAYE were debated, but the Finance Act, 2026 as signed does not change the tax bands, rates or personal relief.