Pay As You Earn
Kenya PAYE Calculator
How much tax comes off this salary?
Monthly figures in KES · KRA, NSSF, SHIF & housing levy rates, 2025–2026
Basic pay
What do you know?
Basic salary plus all taxable cash allowances.
PAYE payable this month
KES15,269.60
183,235.20 at this rate for a year · 17.96% of employment income
December 2026 · NSSF Year 4 limits: Tier I to 9,000, Tier II to 108,000
Getting to taxable pay
Charge by band
| Monthly band | Rate | Charged | Tax |
|---|---|---|---|
| 0 – 24,000 | 10% | 24,000.00 | 2,400.00 |
| 24,000 – 32,333 | 25% | 8,333.00 | 2,083.25 |
| 32,333 – 500,000 | 30% | 43,954.50 | 13,186.35 |
Save this breakdown
The rates behind the figuresKRA, NSSF, SHIF & housing levy rates, 2025–2026
PAYE bands
- 0 – 24,00010%
- 24,000 – 32,33325%
- 32,333 – 500,00030%
- 500,000 – 800,00032.5%
- Over 800,00035%
NSSF phase-in
6% of pay in each tier, matched by the employer. The limits step up every February:
- From January 20257,000 / 36,000
- From February 20258,000 / 72,000
- From February 20269,000 / 108,000
SHIF & housing levy
SHIF takes 2.75% of basic pay with no ceiling and a floor of 300.00; the affordable housing levy takes 1.5%. Both come off before tax is worked out.
Reliefs & benefits
Personal relief of 2,400.00 a month, plus 15% of any qualifying insurance premium up to 5,000. Pension is deductible to 30,000 a month, NSSF included. Non-cash benefits are untaxed at or under 5,000 a month.
Periods start at January 2025 — everything from there runs under one regime, after SHIF replaced NHIF and the Tax Laws (Amendment) Act 2024 turned SHIF and the housing levy into deductions rather than reliefs. Car benefit, mortgage interest relief and expatriate arrangements are handled in the full system. Figures are indicative — confirm against your own payroll before filing.
Run this on your whole payroll, not one salary at a time
MaliPlus HR & Payroll applies the same statutory engine to every employee, then produces the payslips, the P9A/P10 returns and the bank file — in one run.