Kenya Salary Deduction Calculator 2026 (PAYE, NSSF, SHIF & Housing Levy)
Calculate your net take-home salary and all statutory deductions in Kenya with our free 2026 online calculator. Accurately compute KRA PAYE tax, NSSF (Tier I & II), SHIF health fund (2.75%), and Affordable Housing Levy (1.5%) in Kenyan Shillings (KES).
Kenya · Salary Calculator
Methodology
Employment income in Kenya is taxed progressively under the Finance Act. Deductions include mandatory NSSF contributions (6% Tier I up to KES 8,000, Tier II up to KES 72,000), Social Health Insurance Fund (SHIF at 2.75% of gross pay, min KES 300), and Affordable Housing Levy (1.5% of gross earnings). Monthly personal relief of KES 2,400 and insurance relief (15% of SHIF contribution) are subtracted directly from gross PAYE tax liability.
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User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
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Formula basis
The formula is shown openly and no country rate is inserted automatically.
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Your estimate
AfricalHub is an independent private platform not affiliated with any government agency. Calculations are for educational planning only. Verify official filings with the relevant revenue authority or a qualified professional.
2025/2026 KRA PAYE Income Tax Bands Table
| Monthly Taxable Pay (KES) | Tax Rate (%) | Tax on Band (KES) |
|---|---|---|
| First KES 24,000 | 10% | KES 2,400.00 |
| Next KES 8,333 (24,001 – 32,333) | 25% | KES 2,083.25 |
| Next KES 467,667 (32,334 – 500,000) | 30% | KES 140,300.10 |
| Next KES 300,000 (500,001 – 800,000) | 32.5% | KES 97,500.00 |
| Above KES 800,000 | 35% | 35% of excess over KES 800,000 |
Mandatory Statutory Deductions: NSSF, SHIF & Housing Levy
• NSSF: Employee and employer each contribute 6% (Tier I capped at KES 480; Tier II capped at KES 3,840; combined employee maximum KES 4,320).
• SHIF (Social Health Insurance Fund): 2.75% of gross earnings (statutory minimum KES 300 per month).
• Affordable Housing Levy (AHL): 1.5% deducted from employee gross salary, matched by 1.5% employer contribution.
• Reliefs: KES 2,400 monthly personal relief plus 15% insurance relief on SHIF contributions directly decrease PAYE tax.
Using Net Salary to Calculate Mortgage Borrowing Capacity
👉 Visit our Kenya Mortgage Calculator to test your home loan repayment and bank salary eligibility.
Sources
User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
Frequently asked questions
How does the Kenya salary deduction calculator work in 2026?
The salary deduction calculator computes total payroll deductions: employee NSSF (Tier I & II up to KES 4,320), SHIF (2.75%), Affordable Housing Levy (1.5%), and progressive KRA Pay-As-You-Earn (PAYE) income tax minus KES 2,400 personal relief and 15% SHIF insurance relief.
What are the statutory payroll deductions on a Kenyan salary?
Mandatory deductions on Kenyan salaries comprise: 1) NSSF pension (max KES 4,320), 2) SHIF health fund (2.75% of gross pay, min KES 300), 3) Affordable Housing Levy (1.5% of gross earnings), and 4) KRA PAYE graduated tax.
What are the current KRA PAYE income tax brackets in Kenya?
Monthly graduated tax brackets are: First KES 24,000 (10%), Next KES 8,333 (25%), Next KES 467,667 (30%), Next KES 300,000 (32.5%), and taxable income over KES 800,000 (35%). Personal relief is KES 2,400 per month.
How much is deducted for NSSF, SHIF, and Housing Levy in Kenya?
Under current rates: NSSF is 6% up to KES 8,000 (Tier I, max KES 480) plus 6% on KES 8,001–72,000 (Tier II, max KES 3,840), totaling up to KES 4,320. SHIF is 2.75% of gross earnings (minimum KES 300). Affordable Housing Levy is 1.5% of gross pay.
What is KRA personal relief and who qualifies?
Every resident individual in Kenya is entitled to personal relief of KES 2,400 per month (KES 28,800 annually), which directly offsets gross PAYE tax liability.
Do I need to download an app to calculate Kenya salary deductions?
No download is required. AfricalHub is an instant, responsive web application that runs directly in any phone or desktop browser with 100% privacy and zero installation.
How does net salary impact bank mortgage and loan qualification in Kenya?
Under Kenya Employment Act Section 19(3) (the one-third rule), total monthly deductions cannot exceed two-thirds of an employee's salary. Furthermore, Kenyan commercial banks enforce a Debt-to-Income (DTI) ratio limiting monthly mortgage repayments to 35%–40% of verifiable net take-home pay.