Kenya salary calculator 2026
Free Kenya salary calculator 2026: net take-home pay for employees (PAYE). Five PAYE bands (10 to 35%), KES 2,400 monthly personal relief, NSSF Tier I and II, deductible SHIF 2.75% and AHL 1.5%. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Kenya (2026)
Educational monthly model for tax year 2026 (annual = month x 12), currency KES - not a payroll system, not a tax return, not tax advice. Income tax is national only (no county income tax). The PAYE bands (10 / 25 / 30 / 32.5 / 35%) and the KES 2,400/month personal relief carry from 1 July 2023 (Finance Act, 2023) with no published 2026 change at the verification date, flagged provisional. SHIF 2.75% and AHL 1.5% became allowable deductions from taxable pay on 27 December 2024 (Tax Laws (Amendment) Act, 2024); NSSF was already deductible. NSSF uses the Year 4 schedule effective 1 February 2026 (LEL KES 9,000, UEL KES 108,000). Out of scope: non-cash benefits, owner-occupied interest / pension / mortgage deductions, the disability exemption, insurance relief, and whole-shilling payroll rounding.
Employment (PAYE)
- Pre-tax statutory deductions, all deductible from taxable pay: NSSF (National Social Security Fund) Tier I + Tier II at 6% employee, capped at the Upper Earnings Limit (employer matches); SHIF (Social Health Insurance Fund) 2.75% of gross, employee only, minimum KES 300/month; AHL (Affordable Housing Levy) 1.5% of gross, employee, with a 1.5% employer match.
- Taxable pay = gross - NSSF - SHIF - AHL. PAYE is then charged on taxable pay with the 5-band schedule: 10% on the first KES 24,000, 25% to 32,333, 30% to 500,000, 32.5% to 800,000 and 35% above.
- Personal relief KES 2,400/month (KES 28,800/year) is subtracted from PAYE and floored at zero. Net = gross - NSSF - SHIF - AHL - PAYE due.
- NSSF Year 4 limits effective 1 February 2026: Lower Earnings Limit KES 9,000, Upper Earnings Limit KES 108,000, giving a maximum employee contribution of KES 6,480/month (employer matches).
- Employer cost view adds the NSSF employer match and the 1.5% AHL employer match.
Sources: KRA - PAYE (monthly tax bands 10/25/30/32.5/35% and personal relief KES 2,400/month), SHA - SHIF 2.75% of gross, minimum KES 300/month (Social Health Insurance Act, 2023), NSSF - Year 4 schedule effective 1 February 2026 (LEL KES 9,000, UEL KES 108,000, 6% employee + 6% employer).
Self-employed (business)
- A resident individual running an unincorporated business chooses between two regimes; the model returns both for comparison and the selected sub-option drives the headline figures.
- Normal PIT on net profit (revenue minus expenses), taxed at the same PAYE individual bands (10 / 25 / 30 / 32.5 / 35%) applied to the annual profit, then reduced by the annual personal relief (KES 28,800). This is the default outside the Turnover Tax band and is always available where proper books are kept.
- Turnover Tax (TOT) at 3% of gross turnover (not profit), for resident persons with business turnover between KES 1,000,000 and KES 25,000,000 a year (Finance Act, 2023 raised the rate from 1% to 3% and lowered the upper bound from KES 50m to KES 25m). It is a final tax with no expense deduction and no personal relief; the TOT path flags ineligibility when turnover is outside the band.
- TOT excludes VAT, rental income and professional / management / consultancy / training income.
- Out of scope: capital allowances, loss carry-forward, instalment-tax / monthly-TOT filing timing, VAT registration (above KES 5m turnover) and the (unconstitutional) minimum tax.
Sources: KRA - PAYE individual bands 10/25/30/32.5/35% and personal relief (Finance Act, 2023), KRA - Turnover Tax (ToT): 3% of gross turnover, KES 1,000,000 - 25,000,000 band, final tax (Finance Act, 2023).