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PAYE Tax Calculator

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Kenya PAYE Tax Calculator

Calculate your PAYE, NSSF, SHIF, AHL, and Net Salary

Gross Salary
KES 0.00
Total Deductions
KES 0.00
Net Pay (Take Home)
KES 0.00
Tax Rate (PAYE)
0%

Calculation Breakdown

Gross Salary
0.00
Less: Statutory Deductions
  NSSF (Pension)
0.00
  SHIF (Health Insurance)
0.00
  AHL (Housing Levy)
0.00
Chargeable Income (Gross - Total Deductions)
0.00
PAYE (Income Tax) before Relief
0.00
Less: Personal Relief
0.00
PAYE Payable
0.00
NET PAY (TAKE HOME)
0.00
Loading tax bands...

Frequently Asked Questions about PAYE in Kenya

What is PAYE in Kenya?
PAYE (Pay As You Earn) is the tax deducted from employees' salaries by employers and remitted to the Kenya Revenue Authority (KRA). It's calculated based on progressive tax bands as per the current tax laws.
How is PAYE calculated in Kenya for 2025/2026?
PAYE is calculated using progressive tax bands:
  • 0% - First KES 24,000 (tax-free)
  • 25% - KES 24,001 to 32,333
  • 30% - KES 32,334 to 500,000
  • 32.5% - KES 500,001 to 800,000
  • 35% - Above KES 800,000
Additional statutory deductions include SHIF (2.75% of gross salary), NSSF (6% up to a maximum pensionable pay), and Affordable Housing Levy (1.5% of gross salary).
What is the difference between SHIF and NHIF?
SHIF (Social Health Insurance Fund) replaced NHIF in 2024. It's calculated at 2.75% of gross salary compared to NHIF's graduated rates. This calculator uses the new SHIF rates.
Is the Housing Levy (AHL) mandatory?
Yes, the Affordable Housing Levy (AHL) is mandatory at 1.5% of gross salary, effective from 2024. Both employer and employee contribute, but this calculator shows the employee's portion.
How accurate is this PAYE calculator?
Our calculator uses the latest KRA tax rates and bands for 2025/2026. However, for official tax filing, please consult a certified tax professional or use KRA's official iTax portal.
What is the difference between SHIF and NHIF?

SHIF (Social Health Insurance Fund) replaced NHIF (National Hospital Insurance Fund) in 2024. Key differences:

  • Rate: SHIF is a flat 2.75% of gross salary, while NHIF had graduated rates (KES 150 - 1,700)
  • Coverage: SHIF offers more comprehensive benefits including outpatient, inpatient, dental, and optical services
  • Dependents: SHIF covers up to 5 dependents compared to NHIF's more limited coverage
  • Contribution: SHIF is deducted at source by employers, same as NHIF

The transition from NHIF to SHIF began in October 2024, and all employers must now deduct SHIF instead of NHIF.

What are NSSF Tier I and Tier II contributions?

NSSF (National Social Security Fund) has two tiers of contributions:

  • Tier I (Pension Fund): 6% of pensionable pay (6% employee, 6% employer) up to a maximum pensionable pay of KES 8,000 per month. Maximum contribution: KES 480 each from employee and employer.
  • Tier II (Provident Fund): 6% of pensionable pay (6% employee, 6% employer) on the portion between KES 8,001 - 72,000. Maximum contribution: KES 3,840 each from employee and employer.

Total NSSF Contribution: Employee contributes up to KES 4,320 per month, with employer matching the same amount (Total: KES 8,640). The maximum pensionable salary for NSSF purposes is KES 72,000 per month.

Note: NSSF contributions are calculated on basic salary only, not including benefits or allowances.