Kenya PAYE
Tax Calculator

KRA income tax bands 10%–35%, NSSF Tier I+II (Feb 2025), 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 2025

Last verified: Mar 2026 · Source: KRA, Finance Act 2024

2025/26 changes: NSSF UEL increased to KES 72,000 (Feb 2025). SHIF replaced NHIF (Oct 2024) — 2.75% of gross, min KES 300, no cap. AHL tax relief REPEALED (Dec 2024). SHIF + AHL are pre-tax deductions.

Enter Your Details Kenya Shilling · KES
KES 50,000
Before deductions
KES
Statutory Deductions
Reliefs & Allowances
KES
Max KES 30,000
KES
Max KES 25,000
KES

Owner-occupied residential property. Relief = 15% of interest, max KES 25,000/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
Employer CostTotal cost to company
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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 — How It Works

This Kenya PAYE calculator uses the current KRA 5-band progressive tax system with NSSF Tier I+II contributions (updated Feb 2025), SHIF at 2.75% (which replaced NHIF in October 2024), and the Affordable Housing Levy at 1.5%. Critically, SHIF and AHL are deducted BEFORE calculating taxable income (they are pre-tax deductions as of 2025), while AHL tax relief was repealed in December 2024. Many competitors still get this wrong, overstating your take-home pay.

Features include disability exemption (first KES 150,000/month exempt for NCPWD-registered persons), mortgage interest relief (up to KES 25,000/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. Also known as: Kenya salary calculator, KRA tax calculator, Kenya net pay calculator, iTax PAYE calculator.

Kenya Tax FAQ

Common 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 rates for 2025?

From Feb 2025: Tier I is 6% on first KES 8,000 (max KES 480). Tier II is 6% on KES 8,001–72,000 (max KES 3,840). Total max employee NSSF: KES 4,320/month.

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 relief work?

Relief of 15% of interest paid on qualifying mortgage for owner-occupied property, up to KES 25,000/month (KES 300,000/year). This is deducted from gross tax alongside personal relief.

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.

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