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Net pay calculator Kenya

Enter your gross monthly salary to see NSSF, SHIF, Housing Levy and PAYE deductions and your net pay, using the rates in force in 2026.

Tax year 2026 Rules checked: November 2026 How we calculate

Ksh
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Ksh
Ksh
Ksh
Ksh
Net pay per monthKsh 70,441.65
PAYE
Ksh 19,308.35
SHIF + Housing Levy + NSSF
Ksh 10,250.00
Taxable pay
Ksh 89,750.00
ItemPer monthPer year
Gross salaryKsh 100,000.00Ksh 1,200,000.00
NSSF Tier I (6% up to KSh 9,000)−Ksh 540.00−Ksh 6,480.00
NSSF Tier II (6% from 9,000 to 108,000)−Ksh 5,460.00−Ksh 65,520.00
SHIF (2.75%)−Ksh 2,750.00−Ksh 33,000.00
Affordable Housing Levy (1.5%)−Ksh 1,500.00−Ksh 18,000.00
PAYE−Ksh 19,308.35−Ksh 231,700.20
Net payKsh 70,441.65Ksh 845,299.80
Where your salary goes
  • Net payKsh 70,44270%
  • PAYEKsh 19,30819%
  • NSSFKsh 6,0006%
  • SHIFKsh 2,7503%
  • Housing LevyKsh 1,5002%

How PAYE is worked out

Gross salary
Ksh 100,000.00
Less pension (NSSF + other, max KSh 30,000)
−Ksh 6,000.00
Less SHIF and Housing Levy
−Ksh 4,250.00
Taxable pay
Ksh 89,750.00
Tax on the bands
Ksh 21,708.35
Less personal relief
−Ksh 2,400.00
PAYE
Ksh 19,308.35
  • Since December 2024, SHIF and the Affordable Housing Levy are deducted before PAYE is calculated, and pension contributions are deductible up to KSh 30,000 a month.
  • Your employer also pays NSSF (matching yours, up to KSh 6,480) and 1.5% Housing Levy on top of your salary.
  • SHIF is 2.75% of gross salary with no upper limit.

This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency.

Deductions from a Kenyan salary in 2026

DeductionRateComes off before PAYE?
NSSF6% up to KSh 108,000 (max KSh 6,480)yes (pension, up to KSh 30,000)
SHIF2.75% of grossyes
Affordable Housing Levy1.5% of grossyes
PAYE10% – 35% bands minus KSh 2,400 relief–

Worked example: KSh 100,000 a month

Gross salary KSh 100,000 a month

NSSF (Ksh 6,000.00), SHIF (Ksh 2,750.00) and the Housing Levy (Ksh 1,500.00) leave taxable pay of Ksh 89,750.00. PAYE is Ksh 19,308.35 and net pay Ksh 70,441.65.

Net pay per monthKsh 70,441.65
PAYE
Ksh 19,308.35
SHIF + Housing Levy + NSSF
Ksh 10,250.00
Taxable pay
Ksh 89,750.00
ItemPer monthPer year
Gross salaryKsh 100,000.00Ksh 1,200,000.00
NSSF Tier I (6% up to KSh 9,000)−Ksh 540.00−Ksh 6,480.00
NSSF Tier II (6% from 9,000 to 108,000)−Ksh 5,460.00−Ksh 65,520.00
SHIF (2.75%)−Ksh 2,750.00−Ksh 33,000.00
Affordable Housing Levy (1.5%)−Ksh 1,500.00−Ksh 18,000.00
PAYE−Ksh 19,308.35−Ksh 231,700.20
Net payKsh 70,441.65Ksh 845,299.80

Net pay by gross salary (2026)

GrossNSSFSHIFHousing LevyPAYENet
KSh 30,0001,80082545073126,194
KSh 50,0003,0001,3757505,84639,029
KSh 75,0004,5002,0631,12512,57754,735
KSh 100,0006,0002,7501,50019,30870,442
KSh 150,0006,4804,1252,25033,527103,618
KSh 200,0006,4805,5003,00047,889137,131
KSh 300,0006,4808,2504,50076,614204,156

Questions people ask

What is the net pay for KSh 50,000?

About KSh 39,029. NSSF takes KSh 3,000, SHIF KSh 1,375, the Housing Levy KSh 750 and PAYE about KSh 5,846.

What is the net pay for KSh 100,000?

About KSh 70,442. Deductions are NSSF KSh 6,000, SHIF KSh 2,750, Housing Levy KSh 1,500 and PAYE about KSh 19,308.

How much is NSSF in 2026?

6% of pay up to KSh 108,000 from February 2026 – KSh 540 in Tier I (on the first KSh 9,000) plus up to KSh 5,940 in Tier II, a maximum of KSh 6,480. Your employer pays the same amount.

Is SHIF capped?

No. SHIF is 2.75% of your gross salary with no upper limit, so it keeps rising with pay – KSh 8,250 on a salary of KSh 300,000.

Official sources

Rules checked: November 2026.

This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency. Read the full disclaimer.