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Includes AI Advisor KRA 2025/26 Rates SHIF 2.75% NSSF Feb 2026 AHL Relief Repealed — We Got It Right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 AHL tax relief was repealed in Dec 2024 — your housing levy no longer reduces taxable income.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 AHL tax relief remains repealed, so AHL is deducted from net pay and does not reduce taxable income.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.