Calculateur PAYE Kenya Impôt sur le Revenu

KRA income tax bands 10%–35%, NSSF Niveaux I+II (Year 4 from Feb 2026), SHIF 2.75% (replaced NHIF Oct 2024), Prélèvement Logement 1.5%, disability exemption, mortgage relief.

Inclut le Conseiller IA KRA 2025/26 Rates SHIF 2.75% NSSF Feb 2026 AHL Deductible — We Got It Right

⚠️ Most Kenya calculateurs still get this wrong. The 15% affordable-housing relief was repealed in Dec 2024 and replaced — AHL and SHIF are now allowable deductions that reduce your taxable income (KRA, Tax Laws (Amendment) Act 2024). This tool applies that correctly.

Last verified: July 2026 · Sources: KRA, NSSF Kenya

Voir aussi : Calculateur TVA Kenya · KRA iTax Guide -> · eTIMS Guide -> · CBK Rates -> · Kenya PAYE Guide -> · Kenya Import Duty ->

2026 changes: NSSF Year 4 rates took effect in February 2026. UEL increased to KES 108,000, raising the maximum employee and employer NSSF contribution to KES 6,480/month each. SHIF remains 2.75% of gross with a KES 300 minimum and no cap. The 15% AHL relief remains repealed, but AHL and SHIF are allowable deductions that reduce taxable income before PAYE (KRA, Tax Laws (Amendment) Act 2024).

Dernière mise à jour : July 2026 - Voir les changements

Vos informations Kenya Shilling · KES
KES 50,000
Avant déductions
KES
Retenues légales
Reliefs & Allowances
KES
Max KES 30,000
KES
Max KES 30,000
KES

Owner-occupied residential property. Direct deduction from taxable income, max KES 30,000/mo.

Max KES 15,000
KES
Salaire Net Mensuel
KES 0
Apres deductions et impot
Effective Rate
0%
PAYE / Gross
Marginal Rate
0%
Rate on suivant KES 1
Taux d'Imposition Effectif 0%
Detailed Band-by-Band Breakdown

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Coût EmployeurTotal cost to company
Conseiller Fiscal IA IA facultative · fournisseur requis

Calculez votre salaire pour obtenir une analyse fiscale IA personnalisée.

First KES 24,000/mo10%
KES 24,001 – 32,33325%
KES 32,334 – 500,00030%
KES 500,001 – 800,00032.5%
Above KES 800,000/mo35%

Abattement Personnel: KES 2,400/mo. Source: Impôt sur le Revenu Act Cap 470, KRA.

Remittance Deadline

PAYE, SHIF, and AHL must be remitted by the 9th of the following month via KRA iTax (Form P10). NSSF: via NSSF i-portal by the 9th. Late: 5% penalty + 1%/month interest (NSSF), 2%/month (SHIF), 3%/month (AHL).

Disclaimer: For informational purposes only. Based on Impôt sur le Revenu Act Cap 470, Finance Act 2024, Tax Laws (Amendment) Act 2024. Confirm with KRA or a qualified Kenyan tax professional.
Calculateur PAYE Kenya
Calculateur PAYE Kenya
Tax & Finance
2.4K
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Salaire Net Calc Tranches d'Imposition PDF Export Conseiller IA Deductions
Mis a jour : Jul 2026
Tous les pays

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Kenya Calculateur PAYE — How It Works

This Kenya Calculateur PAYE uses the current KRA 5-band progressive tax system with NSSF Niveaux I+II contributions updated to the official Year 4 rates effective February 2026, SHIF at 2.75% (which replaced NHIF in October 2024), and the Prélèvement Logement Abordable at 1.5%. SHIF reduces taxable income before PAYE, while AHL is deducted from net pay after PAYE.

Features include disability exemption (first KES 150,000/month exempt for NCPWD-registered persons), mortgage interest relief (up to KES 30,000/month), pension scheme deductions (up to KES 30,000/month), post-retirement medical fund contributions, and insurance relief. The tool shows employer cost breakdown including employer NSSF and AHL contributions. Kenyan professionals working abroad can also compare rates with our Remittance Comparator. Also known as: Kenya salary calculateur, KRA tax calculateur, Kenya net pay calculateur, iTax Calculateur PAYE.

Kenya Tranches d'Imposition

mensuel Income (KES)Rate
Up to 24,00010%
24,001 - 32,33325%
32,334 - 500,00030%
500,001 - 800,00032.5%
Above 800,00035%

Personal relief: KES 2,400/month. NHIF & NSSF deducted separately.

Kenya Tax FAQ

Common PAYE Questions

How is PAYE calculated in Kenya?

PAYE uses 5 progressive bands: 10% on first KES 24,000/mo, 25% to KES 32,333, 30% to KES 500,000, 32.5% to KES 800,000, and 35% above. Personal relief of KES 2,400/month is deducted from gross tax.

Qu'est-ce que le SHIF et comment remplace-t-il le NHIF ?

SHIF (Social Assurance Maladie Fund) replaced NHIF from October 2024. Rate: 2.75% of gross, min KES 300, no cap. Unlike NHIF’s fixed bands, SHIF is percentage-based and is a pre-tax deduction.

L'AHL est-il deductible fiscalement ?

Yes. The separate 15% affordable-housing relief was repealed by the Tax Laws (Amendment) Act 2024 (effective 27 December 2024), but the same Act made the Prélèvement Logement Abordable (1.5%) an allowable deduction — it is subtracted from gross pay to reduce taxable income before PAYE bands apply, per KRA guidance.

Qu'est-ce que l'exoneration handicap ?

Persons with disability registered with NCPWD get the first KES 150,000/month (KES 1.8M/year) exempt from PAYE. This significantly reduces tax for qualifying individuals.

Quels sont les taux NSSF niveaux I et II ?

From February 2026 (Year 4): Tier I is 6% on first KES 9,000 (max KES 540). Tier II is 6% on KES 9,001–108,000 (max KES 5,940). Total max employee NSSF is KES 6,480/month, matched by the employer. NSSF is a pre-tax deduction that reduces your taxable income.

Quel est le plafond de deduction des pensions ?

Registered pension scheme contributions are deductible up to KES 30,000/month (KES 360,000/year). This reduces taxable income before applying PAYE bands.

Comment fonctionne la deduction des interets de pret immobilier ?

Mortgage interest on an owner-occupied residential property is deducted directly from taxable income, up to KES 30,000/month (KES 360,000/year). This reduces your taxable income before PAYE is calculated.

When is PAYE due?

PAYE must be remitted by the 9th of the following month via KRA iTax (Form P10). NSSF by 9th via NSSF i-portal. Late penalties apply.

Qu'est-ce que l'abattement personnel de 2 400 KES par mois ?

Every resident individual taxpayer in Kenya receives a personal tax relief of KES 2,400 per month (KES 28,800 per year). This is deducted from your calculated PAYE tax, not from your income. It effectively means the first KES 24,000 of mensuel income is taxed at 0% net. The relief is automatic and applied by your employer.

How do I get my P9 form in Kenya?

Your employer is obligatoire to issue a P9 Tax Deduction Card at the end of each tax year (by February). It summarizes your gross pay, PAYE deducted, and reliefs claimed. You need the P9 to file your annuel tax return on KRA iTax. If your employer hasn’t provided it, request it from your HR or payroll department.

Can I file my PAYE return here or do I need KRA iTax?

AfroTools estimates PAYE, NSSF, SHIF and Prélèvement Logement so you can check your numbers first. Filing, PIN services and payments happen on the official KRA iTax portal. Use this calculateur to verify your P9 figures before you file.

Is this the same as the Aren net pay calculateur?

No. Aren Software’s net pay calculateur is a separate commercial payroll product used in Kenya. This AfroTools calculateur is a free online alternative applying the same official KRA rules for 2026: PAYE bands, NSSF Year 4 rates from February 2026, SHIF at 2.75%, and AHL as an allowable deduction that reduces taxable income.

Kenya tax authority context

KRA iTax, eTIMS, and Kenya PAYE in one place

Quick answer

Use AfroTools to estimate Kenya PAYE, NSSF, SHIF, and Prélèvement Logement before payroll or salary negotiation. Use KRA iTax for filing and KRA eTIMS for electronic invoice compliance. AfroTools is not the official KRA portal and cannot file, envoyer, or amend tax returns.

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Estimate Kenya PAYE and take-home pay

Model KRA PAYE bands, personal relief, NSSF, SHIF, AHL, disability exemption, and mortgage interest inputs.

Calculateur PAYE Ouvrir Kenya

Official KRA links

AfroTools guides

Is AfroTools the same as KRA iTax?
No. AfroTools estimates pay and tax outcomes. KRA iTax is the official portal for filing, payment, return amendment, and taxpayer account actions.

Money tool operating notes

Use the Kenya Calculateur PAYE for payroll estimates before final KRA review

This calculateur is designed for salary planning, payroll checks and staff-cost conversations. It keeps the assumptions visible so teams can review them before payroll is filed.

Clear use case

Use it when estimating PAYE for a Kenyan employee, comparing a gross salary offer with expected net pay, or preparing a payroll review for an accountant.

Worked example

For a KES 120,000 mensuel salary, saisissez the gross pay and review the estimated PAYE, relief assumptions and net pay. Use the résultat as a draft payroll estimate until the employee record and official guidance are checked.

Methodology and assumptions

The page uses the PAYE logic currently implemented in AfroTools and the inputs entered by the user. It does not decide every relief, benefit, deduction or special employment arrangement.

FAQ

  • Why might payroll software differ? Payroll software may include additional employee-specific benefits, deductions or employer policies that this public calculateur does not know.
  • Can this be embedded for clients? Yes. The widget, sponsorship, API and custom build paths below are designed for accounting and payroll firms.

Related tools and business paths

Reviewed for page structure and sales readiness: May 4, 2026. Confirm final PAYE with KRA guidance, payroll records and a qualified adviser before filing or paying staff.

Preuves officielles

Sources et vérification

Ce calculateur sensible relie les sources officielles, la méthode, les cas de test et les limites utilisés pour vérifier les résultats affichés.

Dernière vérification 2026-07-01

Kenya - risque élevé - Audit des sources AfroTools

Sources officielles

Loi, règlement ou version

Last verified: April 2026 · Sources: KRA , NSSF Kenya Also see: Kenya VAT calculateur · Kenya PAYE Guide -> · Kenya Import Duty -> 2026 changes: NSSF Year 4 rates took effect in February 2026

Méthode de calcul

Le calculateur annualise le salaire lorsque nécessaire, applique les retenues salariales modélisées, traite le revenu imposable selon les tranches PAYE du pays et déduit le PAYE et les retenues modélisées du salaire brut. Les lignes de coût employeur sont indicatives.

Limites connues

  • Estimation informative uniquement. Elle ne constitue pas un conseil fiscal, juridique, de paie ou de déclaration.
  • Les règles sectorielles, régionales, conventionnelles, d’allègement ou de régime spécial peuvent ne pas être entièrement modélisées.
  • Confirmez les obligations de déclaration, d’inscription et de paiement auprès de l’autorité officielle ou d’un conseiller qualifié avant toute soumission.

Cas de test

Entrée: Salaire brut annuel : 0.
Résultat attendu: Le PAYE et les retenues légales doivent être nuls, et le salaire net ne doit pas être négatif.
Pourquoi: Établit le cas de référence sans revenu et détecte les régressions produisant une dette négative.

Entrée: Salaire brut annuel saisi dans la devise de la page.
Résultat attendu: Le revenu imposable est traité selon les tranches visibles du pays, et le salaire net correspond au salaire brut moins les retenues modélisées.
Pourquoi: Confirme que le calculateur applique la méthode documentée plutôt qu’une estimation forfaitaire opaque.

Historique des modifications

  • 2026-05-02: Ajout du panneau de confiance et de vérification avec sources, méthode, limites et lien de signalement.

Les calculateurs AfroTools sont des outils d’aide à la décision. Confirmez toujours les obligations de déclaration, d’inscription et de paiement auprès de l’autorité liée ou d’un conseiller local qualifié.

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