KRA PAYE Tax Calculator 2026

Calculate KRA Pay As You Earn (PAYE) tax liability for Kenyan employees. Includes tax brackets, personal relief, and SHIF tax relief.

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

KRA PAYE Tax Computation Guide

PAYE (Pay As You Earn) is calculated progressively on Taxable Base (Gross Salary minus allowable NSSF and pension deductions).

Frequently Asked Questions

Q: What is the top PAYE tax rate in Kenya?

The maximum statutory PAYE bracket rate in Kenya is 35% on monthly taxable earnings exceeding KES 800,000.