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Guide

How Kenya Take-Home Pay Is Worked Out: PAYE, NSSF, SHIF and Housing Levy

Updated November 13, 2026 · 2 min read

A Kenyan payslip has several lines between gross pay and the money that reaches your account. Knowing the order makes the numbers much easier to check. The Kenya PAYE calculator follows the same steps described here.

The rates below were checked in November 2026. Rates and limits change, so confirm them with KRA, NSSF and SHA before you rely on them.

The deductions before tax

Three items come off your gross pay before PAYE is worked out. Because they lower your taxable pay, they also lower your tax.

  • NSSF: 6% of pay, on pay up to KES 108,000.
  • SHIF: 2.75% of gross pay, with a minimum of KES 300.
  • Affordable housing levy: 1.5% of gross pay.

What is left is your taxable pay.

The PAYE bands

PAYE is charged by monthly band. Each rate applies only to the slice of pay inside that band.

  • Up to KES 24,000: 10%
  • Next slice up to KES 32,333: 25%
  • Next slice up to KES 500,000: 30%
  • Next slice up to KES 800,000: 32.5%
  • Above KES 800,000: 35%

From the tax you then subtract a personal relief of KES 2,400 a month. If you pay life, education or health insurance premiums, insurance relief is 15% of the premiums, up to KES 5,000 a month.

A worked example

Take a monthly gross pay of KES 100,000 and no insurance premiums.

  1. NSSF: 100,000 x 6% = 6,000.
  2. SHIF: 100,000 x 2.75% = 2,750.
  3. Housing levy: 100,000 x 1.5% = 1,500.
  4. Taxable pay: 100,000 - 6,000 - 2,750 - 1,500 = 89,750.
  5. Tax on 89,750: 2,400 on the first 24,000, then 2,083.25 on the next 8,333, then 17,225.10 on the remaining 57,417. Total 21,708.35.
  6. PAYE after the KES 2,400 personal relief: 19,308.35.
  7. Net pay: 100,000 - 6,000 - 2,750 - 1,500 - 19,308.35 = 70,441.65.

So about 70% of gross reaches the employee in this case.

Why your payslip may differ

The calculator is an estimate. It does not include pension above NSSF, benefits in kind or other reliefs, so your own payslip can differ. Always treat your employer’s payroll figure as the official one.

Steps

  1. Open the Kenya PAYE calculator.
  2. Enter your monthly gross pay.
  3. Switch NSSF, SHIF and the housing levy on or off to match your payslip.
  4. Add monthly insurance premiums if you pay any.
  5. Read the net pay and the PAYE line, then compare them with your payslip.

If the two numbers are far apart, check which deductions your employer applies. A missing deduction on one side is the usual reason.

Try it nowKenya PAYE CalculatorWork out your Kenya take-home pay after PAYE, NSSF, SHIF and the affordable housing levy.Open the tool