Kenya Salary Calculator 2026
Every statutory deduction in one payslip: PAYE at the 2026 KRA bands, SHIF at 2.75%, NSSF Tier I & II, and the 1.5% Affordable Housing Levy — with the reliefs applied and your employer's true cost on top. Type a gross salary and the breakdown builds as you type.
Your pay details
Finance Act 2025 rates · verified 2026
Deductible up to KES 30,000/month (Finance Act 2025).
Payslip breakdown
PAYE · SHIF · NSSF · Housing Levy
Enter your gross salary — the full statutory breakdown (PAYE, SHIF, NSSF, Housing Levy) builds as you type.
Based on Finance Act 2025 rates as applied by KRA for 2026: PAYE bands from KES 24,000 @10% to 35% above 800,000; SHIF 2.75% (min KES 300); NSSF Tier I & II at 6%; Housing Levy 1.5%; personal relief KES 2,400. Indicative only — your payslip may differ on benefits, arrears or voluntary deductions.
How the 2026 payslip adds up
Kenya's payslip has four statutory deductions working together. First, NSSF takes 6% of pensionable pay across two tiers — KES 480 on the first KES 8,000, then 6% of the slice up to KES 72,000, topping out at KES 4,320 for higher earners. Then SHIF takes 2.75% of gross (minimum KES 300), and the Affordable Housing Levy takes another 1.5% of gross. Only after those come off does KRA compute PAYE on what remains — which is why the calculator subtracts them before applying the bands.
The PAYE bands themselves are progressive: 10% on the first KES 24,000, 25% up to KES 32,333, 30% up to KES 500,000, 32.5% up to KES 800,000, and 35% beyond. Two reliefs shrink the bill — the flat KES 2,400 personal relief every resident gets, and insurance relief worth 15% of premiums up to KES 5,000/month. Voluntary pension contributions are deductible up to KES 30,000/month following the Finance Act 2025 increase, and mortgage interest on an owner-occupied home is deductible up to KES 30,000 — both of which the calculator supports.
On the employer side, the cost of an employee is always more than their gross salary: the employer matches NSSF kesh-for-kesh and adds its own 1.5% Housing Levy on top. The panel below the payslip shows that total cost so HR and founders can budget accurately for each hire.
Worked example: KES 85,000 gross
| Line | Amount (KES) |
|---|---|
| Gross salary | 85,000.00 |
| NSSF (Tier I 480 + Tier II 3,840) | − 4,320.00 |
| SHIF (2.75%) | − 2,337.50 |
| Housing Levy (1.5%) | − 1,275.00 |
| Taxable pay | 77,067.50 |
| Tax before reliefs (10% + 25% + 30%) | 17,903.60 |
| Personal relief | − 2,400.00 |
| PAYE | 15,503.60 |
| Net pay | 61,563.90 |
Salary, SHIF, NSSF & Housing Levy — FAQs
How is PAYE calculated in Kenya in 2026?
KRA computes PAYE on taxable pay — gross salary minus NSSF, SHIF, the Housing Levy and any allowable pension or mortgage deductions — using the monthly bands: 10% on the first KES 24,000; 25% on 24,001–32,333; 30% on 32,334–500,000; 32.5% on 500,001–800,000; and 35% above 800,000. The flat KES 2,400 personal relief is then credited. Employers must remit PAYE by the 9th of the following month.
How much is SHIF and who pays it?
SHIF is 2.75% of gross monthly salary with a KES 300 minimum, deducted by the employer and remitted to the Social Health Authority. It replaced NHIF from 1 October 2024. Because SHIF is deducted before PAYE, it also reduces your taxable income — a point most quick calculators miss and this one gets right.
Why did my net pay drop after the NSSF increase?
NSSF ceilings rose to KES 8,000 (Tier I) and KES 72,000 (Tier II) in February 2025, so the maximum employee contribution climbed to KES 4,320. The upside: NSSF is fully deductible before PAYE, so part of the extra NSSF comes back as lower PAYE — the net effect is smaller than the headline deduction.
Is the Housing Levy refundable?
No. The 1.5% employee contribution (plus the employer's 1.5% match) funds the Affordable Housing programme and is not refunded through the payslip. It is, however, deductible before PAYE, and both sides' contributions accrue to the employee's housing levy account for the programme's tenant-purchase schemes.