Free tool · Updated October 2026
Net Salary Calculator Kenya 2026 (PAYE, SHIF, NSSF, Housing Levy)
Type your gross monthly salary to see your take-home pay after PAYE, SHIF, NSSF and the Affordable Housing Levy, using the rates in force in Kenya in October 2026.
Most payslips in Kenya now carry four statutory deductions. Because SHIF and the Housing Levy became tax-deductible in December 2024 and NSSF limits rose again in February 2026, many older calculators online give the wrong figure. This one shows every step, so you can check it against your own payslip.
How your net salary is calculated
- NSSF: 6% of pay up to KSh 9,000 (Tier I, max KSh 540) plus 6% of pay between KSh 9,001 and KSh 108,000 (Tier II, max KSh 5,940). The most an employee pays is KSh 6,480 a month.
- SHIF: 2.75% of gross pay, with a minimum of KSh 300.
- Affordable Housing Levy: 1.5% of gross pay.
- Taxable pay = gross pay minus NSSF, SHIF, the Housing Levy and any other allowable deductions (pension, mortgage interest, post-retirement medical fund).
- PAYE is charged on taxable pay using the monthly bands, then personal relief (KSh 2,400) and any insurance relief are subtracted.
- Net pay = gross pay minus NSSF, SHIF, Housing Levy and PAYE.
Worked example: KSh 100,000 gross
| NSSF (540 + 5,460) | 6,000.00 |
| SHIF (2.75%) | 2,750.00 |
| Housing Levy (1.5%) | 1,500.00 |
| Taxable pay | 89,750.00 |
| Tax: 2,400 + 2,083.25 + 17,225.10 | 21,708.35 |
| Less personal relief | −2,400.00 |
| PAYE | 19,308.35 |
| Net pay | 70,441.65 |
Want the theory behind each line? Read our guide how PAYE works in Kenya and how to read your payslip.
Rates used and sources
| Item | Rate | Effective |
|---|---|---|
| PAYE bands (monthly) | 10% on first 24,000; 25% on next 8,333; 30% on next 467,667; 32.5% on next 300,000; 35% above 800,000 | 1 July 2023 (Finance Act 2023), unchanged by Finance Act 2025 and 2026 |
| Personal relief | KSh 2,400 per month | Since 1 January 2018 |
| Insurance relief | 15% of premiums, max KSh 5,000 per month | Income Tax Act s.31 |
| NSSF (Year 4) | 6% employee + 6% employer; Lower Earnings Limit KSh 9,000, Upper Earnings Limit KSh 108,000 (max KSh 6,480 employee) | 1 February 2026 (NSSF Act, Third Schedule) |
| SHIF | 2.75% of gross pay, minimum KSh 300, no cap; fully tax-deductible | 1 October 2024; deductible from 27 December 2024 |
| Affordable Housing Levy | 1.5% employee + 1.5% employer; fully tax-deductible | Affordable Housing Act 2024; deductible from 27 December 2024 |
Sources: KRA – Pay As You Earn; NSSF Notice to Employers – Year 4 (2026) rates; KPMG Kenya tax alert on NSSF Phase 4; PKF Kenya 2025/26 Quick Tax Guide (SHIF, AHL and insurance relief). Rates checked October 2026. This tool gives estimates; your employer’s payroll is the final word.
Frequently asked questions
How much is NSSF in 2026?
From 1 February 2026 the employee pays 6% of pay up to KSh 108,000: KSh 540 on Tier I and up to KSh 5,940 on Tier II, a maximum of KSh 6,480 a month. The employer matches it.
Is SHIF deducted before PAYE?
Yes. Since 27 December 2024 SHIF contributions are an allowable deduction, so they are subtracted from gross pay before PAYE is worked out.
Is the Housing Levy tax-deductible?
Yes. Since 27 December 2024 the 1.5% Affordable Housing Levy is deducted in full from taxable pay. The older 15% housing relief no longer applies.
What is the tax-free salary in Kenya?
Because of the KSh 2,400 personal relief and the deductions taken off first, a monthly gross salary of up to about KSh 26,700 pays no PAYE under current rates. You still pay NSSF, SHIF and the Housing Levy.
Why is my payslip different?
Your payslip may include non-cash benefits, a pension scheme, a SACCO or HELB deduction, or an employer that has not updated to the 2026 NSSF limits. Enter the extra items in the optional section to match it.
Jobs in Kenya hiring now
- 35 Vacancies Open · United Nations Nairobi Office
- Roving Project Manager · Hivos East Africa
- Digital Marketing Executive · Minet Kenya
- Plumber · Syngenta
- Associate Manager or Manager - Marketing (Consumer) · Shalina Healthcare
- Grant Accountant · World Vision Kenya
- Associate Lead, Customer Operations · Peach Cars KE
- Norwegian Content Writer · Africa Safari Trips