Free tool2026 KRA rates
Kenya PAYE calculator, to the shilling.
Take-home pay, PAYE, NSSF, SHIF and Housing Levy on any salary, worked out line by line by an ICPAK-registered practice.
Take-home payper month
KSh70,442
From a gross salary of KSh 100,000.
70% kept30% leaves the payslip
Basic pay plus taxable allowances, before any deductions.
- Gross salary
- 100,000.00
- NSSF
- less 6,000.00
- SHIF
- less 2,750.00
- Housing Levy
- less 1,500.00
- PAYE
- less 19,308.35
Monthly amounts. Statutory caps are applied for you.
Registered scheme, via payroll. Deductible up to KSh 30,000 a month, NSSF included.
Via payroll. Deductible up to KSh 15,000 a month.
Paid directly. 15% comes off your tax, up to KSh 5,000 a month.
Owner-occupied home, paid directly. Deductible up to KSh 30,000 a month.
- Take-home pay
- 70,441.65
Start with a job
2026 KRA rates · verified 16 September 2026
The working
How your PAYE was worked out.
Deductions come off first. The five bands apply to what is left. Relief comes off the tax.
- Gross pay
- 100,000.00
Less allowable deductions
- NSSF and pension
- less 6,000.00
- SHIF
- less 2,750.00
- Housing Levy
- less 1,500.00
- Taxable pay
- 89,750.00
| Band | Rate | Pay in band | Tax |
|---|---|---|---|
| First KSh 24,000KSh 24,000.00 in band | 10% | 24,000.00 | 2,400.00 |
| Next KSh 8,333KSh 8,333.00 in band | 25% | 8,333.00 | 2,083.25 |
| Next KSh 467,667KSh 57,417.00 in band | Top band: 30% | 57,417.00 | 17,225.10 |
| Next KSh 300,000Not reached | 32.5% | Not reached | — |
| Above KSh 800,000Not reached | 35% | Not reached | — |
- Tax before relief
- 21,708.35
- Less personal relief
- less 2,400.00
- PAYE to remit
- 19,308.35
The law behind it
The 2026 rates, and where each one comes from.
Every figure the calculator uses, with its source. Kenyan payroll law moves with each Finance Act, so the date matters.
Checked against KRA guidance on 16 September 2026.
Not law yetAs of 16 September 2026
Treasury has proposed exempting monthly pay up to KSh 30,000 from PAYE and cutting the rate on the next KSh 20,000. It was left out of the Finance Act 2026, and Treasury says public participation starts in October 2026. Until it becomes law, the bands above apply.
PAYE bands
| Monthly taxable pay | Rate | |
|---|---|---|
| First KSh 24,000First KSh 288,000 a year | First KSh 288,000 | 10% |
| Next KSh 8,333Next KSh 100,000 a year | Next KSh 100,000 | 25% |
| Next KSh 467,667Next KSh 5,612,000 a year | Next KSh 5,612,000 | 30% |
| Next KSh 300,000Next KSh 3,600,000 a year | Next KSh 3,600,000 | 32.5% |
| Above KSh 800,000Above KSh 9,600,000 a year | Above KSh 9,600,000 | 35% |
| Personal reliefKSh 28,800 off the tax a year | KSh 28,800 off the tax | KSh 2,400 off the tax |
Source:Income Tax Act (opens in a new tab)KRA's PAYE guide (opens in a new tab)Third Schedule. Bands in force since 1 July 2023 (Finance Act 2023); unchanged by the Finance Act 2026.
Statutory contributions
| Contribution | Employee pays | Employer pays |
|---|---|---|
| NSSF Tier INSSF Act 2013 (opens in a new tab)Year 4 limits from 1 February 2026 | Employee pays: 6% of pay up to KSh 9,000 (max KSh 540) | Employer pays: Matches the employee (max KSh 540) |
| NSSF Tier IINSSF Act 2013 (opens in a new tab)Year 4 limits from 1 February 2026 | Employee pays: 6% of pay from KSh 9,001 to KSh 108,000 (max KSh 5,940) | Employer pays: Matches the employee (max KSh 5,940) |
| SHIFSocial Health Insurance Act, 2023 (opens in a new tab)SHA premium rates (opens in a new tab) | Employee pays: 2.75% of gross, minimum KSh 300 | Employer pays: Nothing |
| Housing LevyAffordable Housing Act, 2024 (opens in a new tab) | Employee pays: 1.5% of gross | Employer pays: 1.5% of gross |
| NITA levyNITA levy inspectorate (opens in a new tab)Industrial Training Act | Employee pays: Nothing | Employer pays: KSh 50 per employee |
Deductions and reliefs
| Item | Monthly treatment |
|---|---|
| SHIF and Housing Levy | Deducted in full before tax, since 27 December 2024 |
| Pension contributions, NSSF included | Deductible up to KSh 30,000 |
| Post-retirement medical fund | Deductible up to KSh 15,000 |
| Mortgage interest, owner-occupied home | Deductible up to KSh 30,000 |
| Personal relief | KSh 2,400 off the tax, for residents |
| Insurance relief | 15% of premiums off the tax, up to KSh 5,000 |
Source:KRA notice on the Tax Laws (Amendment) Act, 2024 (opens in a new tab)KRA's PAYE guide (opens in a new tab)Income Tax Act as amended by the Tax Laws (Amendment) Act, 2024.
Quick reference
Take-home pay on common Kenyan salaries.
Monthly figures at 2026 rates, before any pension, insurance or mortgage. Load any row into the calculator to adjust it.
| Gross salary | PAYE | Take-home | Load into calculator |
|---|---|---|---|
| 15,000 | 0 | 13,463 | |
| 20,000 | 0 | 17,950 | |
| 25,000 | 0 | 22,438 | |
| 30,000 | 731 | 26,194 | |
| 40,000 | 3,153 | 32,747 | |
| 50,000 | 5,846 | 39,029 | |
| 60,000 | 8,538 | 45,312 | |
| 70,000 | 11,231 | 51,594 | |
| 80,000 | 13,923 | 57,877 | |
| 100,000 | 19,308 | 70,442 | |
| 120,000 | 24,909 | 83,511 | |
| 150,000 | 33,527 | 103,618 | |
| 200,000 | 47,889 | 137,131 | |
| 250,000 | 62,252 | 170,643 | |
| 300,000 | 76,614 | 204,156 | |
| 400,000 | 105,339 | 271,181 | |
| 500,000 | 134,064 | 338,206 | |
| 750,000 | 211,168 | 500,477 | |
| 1,000,000 | 292,740 | 658,280 |
All figures in KSh per month, rounded to the shilling.
When it is your payroll
PAYE is due by the 9th. Filing late costs at least KSh 10,000.
One payslip is easy. A whole team, filed on time every month, is where penalties start. PAYE, VAT and withholding-tax filings sit inside our KSh 15,000 monthly retainer.
- Due
- Deduct, remit and file on iTax by the 9th of the following month
- Filed late
- 25% of the tax due or KSh 10,000, whichever is higher
- Paid late
- 5% penalty, plus 1% interest for every month it stays unpaid
Source: Tax Procedures Act, 2015 (opens in a new tab) penalties, as set out in KRA’s PAYE guide.
- ICPAK-registered
- 100+ Kenyan businesses served
- Suraj Plaza, Parklands
PAYE questions
PAYE, answered plainly.
Short answers, with the law behind them.
Start from gross pay and subtract allowable deductions: NSSF, SHIF, the Housing Levy, and any pension, post-retirement medical or mortgage-interest amounts within their caps. Apply the five PAYE bands, 10% to 35%, to what is left. Then subtract personal relief of KSh 2,400 and any insurance relief. The result is the PAYE your employer remits.
See the working for your salary10% on the first KSh 24,000 of monthly taxable pay, 25% on the next KSh 8,333, 30% on the next KSh 467,667, 32.5% on the next KSh 300,000, and 35% above KSh 800,000. These bands have applied since 1 July 2023. The Finance Act 2026 did not change them.
Every rate, with its sourceYes. Since 27 December 2024, the Tax Laws (Amendment) Act, 2024 makes SHIF contributions and the Affordable Housing Levy allowable deductions, so both come off gross pay before tax is worked out. The earlier Affordable Housing relief no longer applies.
6% from the employee and 6% from the employer. From 1 February 2026, Tier I covers pay up to KSh 9,000 (up to KSh 540 each) and Tier II covers pay up to KSh 108,000 (up to KSh 5,940 each). The most either side pays is KSh 6,480 a month.
The employer matches NSSF at 6%, pays its own 1.5% Housing Levy, and pays a KSh 50 monthly NITA levy. SHIF has no employer share. On a KSh 100,000 salary, the total cost of employment is KSh 107,550 a month.
How we run payroll for youPAYE is deducted, remitted and filed on iTax by the 9th of the following month. A late return costs 25% of the tax due or KSh 10,000, whichever is higher. Late payment adds a 5% penalty plus 1% interest for each month the tax stays unpaid.
Every KRA filing deadlineNo. The Finance Act 2026, signed on 23 June 2026, left the PAYE bands and personal relief unchanged. Treasury's proposal to exempt monthly pay up to KSh 30,000 was not included, and Treasury says public participation on it starts in October 2026. This calculator changes when the law does.
The pending change, datedSwitch the calculator to start from take-home pay and enter the amount you want in the bank. It works backwards through PAYE, NSSF, SHIF and the Housing Levy to the gross salary that produces it, to the cent. Useful when an offer is quoted net.
Payslip not matching the calculator? WhatsApp a partner with the figures and we will tell you why.