Kenya Net Salary Calculator 2026

Free online Kenya Net Salary Calculator updated for 2026 KRA tax bands, SHIF 2.75%, NSSF 2026 schedule (max KES 6,480), and 1.5% Housing Levy.

2026 Statutory Rules Active (Kenya)

Enter Income Details

Gross Monthly Salary (KES)

KSh

Enter your total monthly earnings before any deductions.

Pay Frequency

Voluntary Pension Contribution (KES)

KSh

Tax-exempt voluntary pension scheme (up to KES 20,000/month limit).

Other Voluntary Deductions (KES)

KSh

Sacco loans, staff advances, or optional insurance premiums.

Itemized Pay & Deduction Breakdown

Gross Salary

Ksh 100,000.00

NSSF Pension ContributionTier I & Tier II compulsory NSSF retirement contribution (max KES 6,480/mo).

- Ksh 6,000.00

SHIF (Social Health Insurance)Statutory 2.75% contribution replacing NHIF.

- Ksh 2,750.00

Affordable Housing LevyMandatory 1.5% employee contribution.

- Ksh 1,500.00

Taxable Salary Base

Ksh 94,000.00

Gross PAYE Tax

Ksh 22,983.35

Total Tax Reliefs (Personal + SHIF)KES 2,400 Personal Relief + 15% SHIF Relief.

+ Ksh 2,812.50

Net PAYE Tax PayableFinal PAYE remitted to Kenya Revenue Authority (KRA).

- Ksh 20,170.85

Total Statutory Deductions

- Ksh 30,420.85

Employer Total Cost

Ksh 107,500.00

Gross Salary: Ksh 100,000.00
Employer NSSF Matching: Ksh 6,000.00
Employer Housing Levy (1.5%): Ksh 1,500.00

• Updated for Kenya Finance Act 2024/2026 regulations and KRA P9 statutory tables.

• SHIF contribution is calculated at 2.75% of gross income with 15% tax relief applied automatically.

• NSSF contributions follow the Year 3 statutory schedule effective February 2026 (Tier I limit KES 9,000; Tier II upper limit KES 108,000; total max KES 6,480/mo).

Regulatory Guide & Statutory Rules

How Your Kenya Salary is Taxed in 2026

Under current Kenya Revenue Authority (KRA) guidelines and the Ministry of Health regulations, employment income in Kenya is subject to statutory payroll deductions.

1. NSSF Pension Contributions (2026 Schedule Effective Feb 2026) Compulsory retirement contributions under the NSSF Act Year 3 implementation schedule are split into two tiers: * Tier I: 6% of earnings up to KES 9,000 (Maximum KES 540 per month). * Tier II: 6% of earnings between KES 9,001 and KES 108,000 (Maximum KES 5,940 per month). * Total Max NSSF Contribution: KES 6,480 per month (employee) + KES 6,480 (employer).

2. Social Health Insurance Fund (SHIF) Replacing the former NHIF system, SHIF requires a flat 2.75% contribution of gross income (minimum KES 300/month). Contributors enjoy a 15% SHIF tax relief on their monthly contribution.

3. Affordable Housing Levy All formal employees in Kenya contribute 1.5% of gross monthly income toward the National Housing Development Fund, matched equally by employers.

4. KRA PAYE Tax Bands (2026 Statutory Rate) PAYE is charged on Taxable Base (Gross Salary minus allowable NSSF and pension deductions): * Up to KES 24,000: 10% * KES 24,001 – KES 32,333: 25% * KES 32,334 – KES 500,000: 30% * KES 500,001 – KES 800,000: 32.5% * Above KES 800,000: 35%

**Personal Tax Relief**: KES 2,400 per month (KES 28,800 annually) is subtracted directly from gross PAYE liability.

Frequently Asked Questions

Q: What is the SHIF deduction rate in Kenya for 2026?

SHIF is calculated at 2.75% of your total gross monthly salary with a minimum contribution of KES 300 per month. Employees receive a 15% SHIF tax relief applied against PAYE tax.

Q: What is the maximum NSSF contribution in Kenya in 2026?

Under the official 2026 schedule effective February 2026, the maximum total employee NSSF contribution is KES 6,480 per month (KES 540 for Tier I plus KES 5,940 for Tier II). Employers provide an equal matching amount.

Q: How is Personal Relief applied in Kenya PAYE?

Every resident employee receives a resident personal tax relief of KES 2,400 per month (KES 28,800 per year) which reduces final KRA PAYE tax owed dollar-for-dollar.