Question 1

What are Kenya's PAYE tax bands in 2026?

Accepted Answer

Monthly taxable pay is taxed at 10% on the first KES 24,000, 25% on the next KES 8,333, 30% on the next KES 467,667, 32.5% on the next KES 300,000 and 35% on anything above KES 800,000. A personal relief of KES 2,400 a month is then taken off the tax.

Question 2

Are SHIF and the Housing Levy deducted before PAYE?

Accepted Answer

Yes. Since the Tax Laws (Amendment) Act 2024 (from 27 December 2024), SHIF contributions and the Affordable Housing Levy are deducted from your gross pay before PAYE is worked out, together with your NSSF contribution. Calculators that still tax your full gross pay overstate your PAYE.

Question 3

How much is NSSF in 2026?

Accepted Answer

From 1 February 2026 the employee contributes 6% of pensionable pay up to KES 108,000, so the most anyone pays is KES 6,480 a month. The employer pays the same amount on top.

Question 4

How much is SHIF?

Accepted Answer

2.75% of gross monthly pay, with a minimum of KES 300 and no upper limit.

Question 5

How much is the Affordable Housing Levy?

Accepted Answer

1.5% of gross monthly pay from the employee, matched by 1.5% from the employer.

Question 6

Is this calculator accurate?

Accepted Answer

It follows the published rates for salaried employees and matches independent worked examples. Your payslip can differ if you have taxable benefits, other reliefs or other income. For your own position, check with KRA or a tax adviser.

Kenya PAYE & Net Pay Calculator 2026