PAYE calculator (2026)

Take-home pay after NSSF, SHIF, the housing levy and PAYE, on 2026 rules.

Take-home pay

KSh 39,029

NSSF (6%, up to KSh 108,000)
KSh 3,000
SHIF (2.75%, at least KSh 300)
KSh 1,375
Housing levy (1.5%)
KSh 750
Taxable pay
KSh 44,875
Tax on taxable pay
KSh 8,246
Less personal relief
KSh -2,400
PAYE
KSh 5,846

An estimate for one employer, standard deductions only. Pension, mortgage interest and other reliefs lower it further.

Questions people ask

What are the PAYE rates in Kenya in 2026?

10% on the first KSh 24,000 of monthly taxable pay, 25% on the next KSh 8,333, 30% up to KSh 500,000, 32.5% up to KSh 800,000 and 35% above, less a personal relief of KSh 2,400 a month. The Finance Act 2026 did not change them.

Are SHIF and the housing levy deducted before PAYE?

Yes. KRA lists SHIF contributions and the Affordable Housing Levy as allowable deductions, so they reduce taxable pay along with NSSF.

How much is NSSF in 2026?

From February 2026 (Year 4 of the NSSF Act rates), the employee pays 6% of pay up to KSh 108,000 — at most KSh 6,480 a month — and the employer matches it.

Paying a driver a salary instead of taking a daily amount? See fleet account vs daily amount.

Sources: KRA (PAYE bands and allowable deductions); EY and KPMG on the Finance Act 2026 (no change to bands); payroll guides on NSSF Year 4 rates (February 2026).