How this calculator works (2026 rates)
Kenyan take-home pay is worked out in a set order: first the statutory deductions that are allowed to reduce your taxable pay, then PAYE on what remains, then the levies that don't affect tax. Here are the exact rates this tool uses, effective February 2026.
| Deduction | Rate (2026) | Who pays |
|---|---|---|
| NSSF (pension) | 6% of pensionable pay to KES 108,000 (max KES 6,480) | Employee + employer (matched) |
| SHIF (health) | 2.75% of gross, minimum KES 300 | Employee only |
| Affordable Housing Levy | 1.5% of gross | Employee + employer (matched) |
| PAYE band 1 | 10% on first KES 24,000 | Employee |
| PAYE band 2 | 25% on 24,001 – 32,333 | Employee |
| PAYE band 3 | 30% on 32,334 – 500,000 | Employee |
| PAYE band 4 | 32.5% on 500,001 – 800,000 | Employee |
| PAYE band 5 | 35% above 800,000 | Employee |
| Personal relief | KES 2,400 per month | Credited to employee |
Worked example (KES 100,000 gross): NSSF KES 6,000, SHIF KES 2,750, Housing Levy KES 1,500 → taxable pay KES 89,750. PAYE is about KES 19,308 after relief, so net pay is roughly KES 70,442 a month.
The tools in this suite
Official sources
- Kenya Revenue Authority (KRA) — PAYE bands, personal relief and iTax remittance: kra.go.ke
- National Social Security Fund (NSSF) — Tier I/II earnings limits: nssfkenya.co.ke
- Social Health Authority (SHA/SHIF) — health contribution: sha.go.ke
This calculator is provided for general guidance and is kept current with published rates; it is not tax or legal advice. Verify final figures against KRA iTax before remitting. Last reviewed July 2026.
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