Kenya Net Salary Calculator 2026: PAYE, NSSF, SHIF and Housing Levy
Calculate your net salary in Kenya for 2026: PAYE with personal relief, NSSF Tier I and II, SHIF at 2.75%, the Housing Levy and the cost for the employer.
| Item | Amount |
|---|
NSSF, SHIF and the Housing Levy are deducted before PAYE. A PAYE reform (tax-free pay up to KSh 32,333 and no personal relief) was proposed for January 2027; until it becomes law these are the current bands.
What it does
Employers in Kenya deduct PAYE (pay as you earn) at 10% to 35% from monthly pay, after the NSSF pension contribution (6% up to KSh 108,000 since February 2026), the Social Health Insurance Fund (SHIF, 2.75%) and the Affordable Housing Levy (1.5%), which are all deductible. Every resident employee gets a personal relief of KSh 2,400 a month off the tax.
How to use it
- Type your gross monthly salary.
- Add any extra pension, mortgage interest, medical fund or insurance premiums.
- Read the net salary, PAYE, NSSF, SHIF, the Housing Levy and the employer cost.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
What is the net salary on KSh 100,000 a month in 2026?
NSSF is KSh 6,000 (540 Tier I and 5,460 Tier II), SHIF KSh 2,750 and the Housing Levy KSh 1,500, so taxable pay is KSh 89,750. Tax is KSh 21,708.35, less the KSh 2,400 personal relief: PAYE KSh 19,308.35 and net pay KSh 70,441.65.
What are the NSSF rates in 2026?
From February 2026, 6% from the employee and 6% from the employer: Tier I on pay up to KSh 9,000 (KSh 540) and Tier II on pay from KSh 9,000 to KSh 108,000 (up to KSh 5,940), so at most KSh 6,480 each.
From what salary do I pay PAYE?
The KSh 2,400 personal relief cancels the 10% tax on the first KSh 24,000 of taxable pay. After NSSF, SHIF and the Housing Levy, PAYE starts at a gross salary of about KSh 26,800 a month.
๐ฆ Kenya Terminal Dues Calculator 2026: Severance, Notice and Leave Pay
๐ Kenya Rental Income Tax Calculator 2026 (MRI 7.5%)
๐ช Kenya Turnover Tax Calculator 2026 (TOT 1.5%)
๐งฎ Kenya VAT Calculator 2026: Add or Remove 16% VAT