Free tool · Updated October 2026
PAYE Calculator Kenya 2026: KRA Income Tax by Band
See exactly how much PAYE KRA takes from your salary, broken down by each tax band.
PAYE (Pay As You Earn) is the income tax your employer deducts every month and remits to KRA by the 9th of the next month. This calculator first removes NSSF, SHIF and the Housing Levy, then applies the five monthly bands so you can see which slice of your pay is taxed at which rate.
How PAYE is calculated in Kenya
| Monthly taxable pay | Rate |
|---|---|
| First KSh 24,000 | 10% |
| Next KSh 8,333 (to 32,333) | 25% |
| Next KSh 467,667 (to 500,000) | 30% |
| Next KSh 300,000 (to 800,000) | 32.5% |
| Above KSh 800,000 | 35% |
Tax from all bands is added up, then KSh 2,400 personal relief is subtracted. If you pay life, health or education insurance premiums, you also get 15% of the premiums back, up to KSh 5,000 a month. Full explanation: How PAYE works in Kenya.
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
What are the PAYE rates in Kenya in 2026?
10% on the first KSh 24,000 of monthly taxable pay, 25% on the next KSh 8,333, 30% up to KSh 500,000, 32.5% up to KSh 800,000 and 35% above that. These have applied since 1 July 2023.
How much is personal relief?
KSh 2,400 per month (KSh 28,800 per year). You can only claim it from one employer.
Do I get personal relief on a second job?
No. Personal relief applies to one employer only, so tick “secondary employer” for the second job.
When must PAYE be paid to KRA?
Employers must remit PAYE and file the return on iTax by the 9th day of the following month.
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