PAYE Calculator Kenya 2026 | Net Salary & Take-Home Pay

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Net pay by salary in Kenya

Monthly take-home for common gross salaries, after PAYE, NSSF, SHIF, and the housing levy. Every row is calculated with the same engine as the calculator above — use that if your payslip differs from the assumptions below.

Assumes: NSSF Tier I and Tier II both paid to NSSF, SHIF and the 1.5% housing levy deducted, no occupational or contracted-out pension, and the full KES 2,400 monthly personal relief. Estimates for guidance — confirm with KRA or your payroll team before you rely on a figure.

Monthly PAYE, NSSF, SHIF, housing levy, and net pay by gross salary in Kenya
Gross salary	PAYE	NSSF	SHIF	Housing levy	Net pay
20,000	0	1,200	550	300	17,950
25,000	0	1,500	688	375	22,438
30,000	731	1,800	825	450	26,194
35,000	1,853	2,100	963	525	29,559
40,000	3,153	2,400	1,100	600	32,747
45,000	4,500	2,700	1,238	675	35,888
50,000	5,846	3,000	1,375	750	39,029
55,000	7,192	3,300	1,513	825	42,170
60,000	8,538	3,600	1,650	900	45,312
65,000	9,885	3,900	1,788	975	48,453
70,000	11,231	4,200	1,925	1,050	51,594
75,000	12,577	4,500	2,063	1,125	54,735
80,000	13,923	4,800	2,200	1,200	57,877
85,000	15,270	5,100	2,338	1,275	61,018
90,000	16,616	5,400	2,475	1,350	64,159
95,000	17,962	5,700	2,613	1,425	67,300
100,000	19,308	6,000	2,750	1,500	70,442
110,000	22,037	6,480	3,025	1,650	76,808
120,000	24,909	6,480	3,300	1,800	83,511
130,000	27,782	6,480	3,575	1,950	90,213
140,000	30,654	6,480	3,850	2,100	96,916
150,000	33,527	6,480	4,125	2,250	103,618
160,000	36,399	6,480	4,400	2,400	110,321
170,000	39,272	6,480	4,675	2,550	117,023
180,000	42,144	6,480	4,950	2,700	123,726
190,000	45,017	6,480	5,225	2,850	130,428
200,000	47,889	6,480	5,500	3,000	137,131
225,000	55,071	6,480	6,188	3,375	153,887
250,000	62,252	6,480	6,875	3,750	170,643
275,000	69,433	6,480	7,563	4,125	187,399
300,000	76,614	6,480	8,250	4,500	204,156
325,000	83,796	6,480	8,938	4,875	220,912
350,000	90,977	6,480	9,625	5,250	237,668
375,000	98,158	6,480	10,313	5,625	254,424
400,000	105,339	6,480	11,000	6,000	271,181
425,000	112,521	6,480	11,688	6,375	287,937
450,000	119,702	6,480	12,375	6,750	304,693
475,000	126,883	6,480	13,063	7,125	321,449
500,000	134,064	6,480	13,750	7,500	338,206

All figures are monthly and in Kenyan Shillings. Negotiating on take-home instead? Work back from net to gross.

Common PAYE questions

Why is my net pay lower than gross minus 30%?

PAYE is progressive, not a flat rate. On KES 100,000 gross with standard deductions, most of your tax sits in the 25% and 30% bands, but the first KES 24,000 is only taxed at 10%. SHIF, housing levy, and pension also come off before PAYE is calculated.

Does my employer's 6% pension reduce PAYE?

Yes, if it is an allowable pension contribution. KRA deducts qualifying pension (up to KES 30,000/month) from gross before applying tax bands. Turn on the pension toggles that match your payslip: NSSF tiers, contracted-out Tier II, or a private occupational % or fixed amount.

I still pay NSSF Tier I but Tier II goes to a private fund. How do I set that up?

Turn on NSSF Tier I, turn on NSSF Tier II, then enable Tier II contracted out. Tier I (max KES 540/month on the first KES 9,000) still goes to NSSF. Tier II (6% from KES 9,001 to KES 108,000) is redirected to your employer's registered private pension. The deduction still lowers your taxable pay.

Are SHIF and the housing levy deducted before or after PAYE?

Before. Both are allowable deductions that reduce taxable pay under current KRA payroll rules. This calculator subtracts pension, SHIF, and housing levy first, then computes PAYE on what remains.

Why does KRA show a different figure from this calculator?

Your employer may apply mortgage interest relief, post-retirement medical relief, or benefits-in-kind that we do not capture here. Bonuses, arrears, and non-cash allowances also change the final PAYE. Use this as a payslip sanity-check, then confirm on iTax or with your payroll team.

How much is PAYE on a KES 50,000 salary in Kenya?

On a gross monthly salary of KES 50,000, PAYE works out to roughly KES 5,846 after the KES 2,400 personal relief, leaving a take-home of about KES 39,029. The other deductions are NSSF KES 3,000, SHIF KES 1,375, and the housing levy KES 750 — KES 10,971 in total. This assumes NSSF Tier I and Tier II both go to NSSF and there is no occupational pension; a contracted-out or private scheme lowers taxable pay and changes the result.

How much is PAYE on a KES 100,000 salary in Kenya?

On a gross monthly salary of KES 100,000, PAYE works out to roughly KES 19,308 after the KES 2,400 personal relief, leaving a take-home of about KES 70,442. The other deductions are NSSF KES 6,000, SHIF KES 2,750, and the housing levy KES 1,500 — KES 29,558 in total. This assumes NSSF Tier I and Tier II both go to NSSF and there is no occupational pension; a contracted-out or private scheme lowers taxable pay and changes the result.

How much is PAYE on a KES 150,000 salary in Kenya?

On a gross monthly salary of KES 150,000, PAYE works out to roughly KES 33,527 after the KES 2,400 personal relief, leaving a take-home of about KES 103,618. The other deductions are NSSF KES 6,480, SHIF KES 4,125, and the housing levy KES 2,250 — KES 46,382 in total. This assumes NSSF Tier I and Tier II both go to NSSF and there is no occupational pension; a contracted-out or private scheme lowers taxable pay and changes the result.

Net pay by salary in Kenya

Gross salary

PAYE

NSSF

SHIF

Housing levy

Net pay

20,000

1,200

550

300

17,950

25,000

1,500

688

375

22,438

30,000

731

1,800

825

450

26,194

35,000

1,853

2,100

963

525

29,559

40,000

3,153

2,400

1,100

600

32,747

45,000

4,500

2,700

1,238

675

35,888

50,000

5,846

3,000

1,375

750

39,029

55,000

7,192

3,300

1,513

825

42,170

60,000

8,538

3,600

1,650

900

45,312

65,000

9,885

3,900

1,788

975

48,453

70,000

11,231

4,200

1,925

1,050

51,594

75,000

12,577

4,500

2,063

1,125

54,735

80,000

13,923

4,800

2,200

1,200

57,877

85,000

15,270

5,100

2,338

1,275

61,018

90,000

16,616

5,400

2,475

1,350

64,159

95,000

17,962

5,700

2,613

1,425

67,300

100,000

19,308

6,000

2,750

1,500

70,442

110,000

22,037

6,480

3,025

1,650

76,808

120,000

24,909

6,480

3,300

1,800

83,511

130,000

27,782

6,480

3,575

1,950

90,213

140,000

30,654

6,480

3,850

2,100

96,916

150,000

33,527

6,480

4,125

2,250

103,618

160,000

36,399

6,480

4,400

2,400

110,321

170,000

39,272

6,480

4,675

2,550

117,023

180,000

42,144

6,480

4,950

2,700

123,726

190,000

45,017

6,480

5,225

2,850

130,428

200,000

47,889

6,480

5,500

3,000

137,131

225,000

55,071

6,480

6,188

3,375

153,887

250,000

62,252

6,480

6,875

3,750

170,643

275,000

69,433

6,480

7,563

4,125

187,399

300,000

76,614

6,480

8,250

4,500

204,156

325,000

83,796

6,480

8,938

4,875

220,912

350,000

90,977

6,480

9,625

5,250

237,668

375,000

98,158

6,480

10,313

5,625

254,424

400,000

105,339

6,480

11,000

6,000

271,181

425,000

112,521

6,480

11,688

6,375

287,937

450,000

119,702

6,480

12,375

6,750

304,693

475,000

126,883

6,480

13,063

7,125

321,449

500,000

134,064

6,480

13,750

7,500

338,206

Common PAYE questions

Why is my net pay lower than gross minus 30%?

Does my employer's 6% pension reduce PAYE?

I still pay NSSF Tier I but Tier II goes to a private fund. How do I set that up?

Are SHIF and the housing levy deducted before or after PAYE?

Before. Both are allowable deductions that reduce taxable pay under current KRA payroll rules. This calculator subtracts pension, SHIF, and housing levy first, then computes PAYE on what remains.

Why does KRA show a different figure from this calculator?

How much is PAYE on a KES 50,000 salary in Kenya?

How much is PAYE on a KES 100,000 salary in Kenya?

How much is PAYE on a KES 150,000 salary in Kenya?

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