Kenya PAYE
Tax Calculator

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

Includes AI Advisor KRA 2025/26 Rates SHIF 2.75% NSSF Feb 2026 AHL Relief Repealed — We Got It Right

⚠️ Most Kenya calculators still get this wrong. AHL tax relief was repealed in Dec 2024 — your housing levy no longer reduces taxable income. This tool reflects the correct post-repeal calculation.

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

Also see: Kenya VAT Calculator · 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. AHL tax relief remains repealed, so AHL is deducted from net pay and does not reduce taxable income.

Last updated: April 2026 - See what changed

Enter Your Details Kenya Shilling · KES
KES 50,000
Before deductions
KES
Statutory Deductions
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
Monthly Take-Home Pay
KES 0
After all deductions & tax
Effective Rate
0%
PAYE / Gross
Marginal Rate
0%
Rate on next KES 1
Effective Tax Rate 0%
Detailed Band-by-Band Breakdown

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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%

Personal Relief: KES 2,400/mo. Source: Income Tax 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 Income Tax Act Cap 470, Finance Act 2024, Tax Laws (Amendment) Act 2024. Confirm with KRA or a qualified Kenyan tax professional.
Kenya PAYE Calculator
Kenya PAYE Calculator
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Updated: Apr 2026
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Kenya PAYE Calculator — How It Works

This Kenya PAYE calculator uses the current KRA 5-band progressive tax system with NSSF Tier 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 Affordable Housing Levy 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 calculator, KRA tax calculator, Kenya net pay calculator, iTax PAYE calculator.

Kenya Tax Bands

Monthly 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.

What is SHIF and how does it replace NHIF?

SHIF (Social Health Insurance 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.

Is AHL tax-deductible?

No. AHL tax relief was repealed by the Tax Laws (Amendment) Act 2024 effective December 2024. AHL (1.5%) is deducted from net pay only.

What is the disability exemption?

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.

What are the NSSF Tier I and Tier II rates?

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.

What is the pension deduction cap?

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

How does mortgage interest deduction work?

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.

What is the personal relief of KES 2,400/month?

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 monthly 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 required 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 annual tax return on KRA iTax. If your employer hasn’t provided it, request it from your HR or payroll department.

Kenya tax authority context

KRA iTax, eTIMS, and Kenya PAYE in one place

Quick answer

Use AfroTools to estimate Kenya PAYE, NSSF, SHIF, and Housing Levy 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, submit, 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.

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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 PAYE calculator for payroll estimates before final KRA review

This calculator 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 monthly salary, enter the gross pay and review the estimated PAYE, relief assumptions and net pay. Use the result 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 calculator 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.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-04-01

Kenya - high risk - AfroTools source audit

Official source links

Law, regulation, or version

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

Calculation methodology

The calculator annualizes salary where needed, applies modeled employee statutory deductions, runs taxable income through the country PAYE bands, and derives net pay from gross pay minus modeled PAYE and statutory deductions. Employer-cost lines are informational where the page exposes them.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Annual gross salary: 0.
Expected: PAYE and statutory deductions should be 0 and net pay should not be negative.
Why: Establishes the zero-income baseline and catches negative liability regressions.

Input: Annual gross salary entered in the page currency.
Expected: Taxable income is processed through the visible country bands and net pay equals gross pay minus modeled deductions.
Why: Confirms the calculator is using the documented methodology rather than an opaque flat estimate.

Change history

  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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