Kenya deducts three statutory contributions before PAYE: NSSF (6% + 6% on pensionable pay — February-2026 limits put the employee maximum at KES 6,480/month), SHIF health insurance (2.75% of gross, minimum KES 300, no maximum), and the Affordable Housing Levy (1.5% — deductible from taxable pay since December 2024). PAYE then runs 10%–35%, minus the KES 2,400/month personal relief for residents.
Estimates only — not tax advice. Results are computed from official 2026 tax rules; always verify important decisions with the relevant tax authority.
Step 1 — Enter your monthly gross salary in KES.
Step 2 — Confirm residency. The KES 2,400/month personal relief applies to residents.
Step 3 — The calculator applies NSSF, SHIF and AHL, then PAYE on what’s left.
Step 4 — Read your net. Your employer separately pays NSSF 6% and AHL 1.5% on top of your gross.
All three levies reduce your taxable pay before PAYE:
| Deduction | Employee rate | 2026 rule |
|---|---|---|
| NSSF | 6% (Tier I + Tier II) | Tier I: 6% × 9,000 = 540; Tier II: 6% to 108,000 — max 6,480/mo (Feb-2026 limits) |
| SHIF | 2.75% of gross | Min KES 300/mo, no maximum; employee-only |
| Affordable Housing Levy | 1.5% of gross | No cap; deductible since 27 Dec 2024 |
PAYE bands (unchanged since the Finance Act 2023):
| Monthly taxable pay | Rate |
|---|---|
| First KES 24,000 | 10% |
| Next KES 8,333 | 25% |
| Next KES 467,667 | 30% |
| Next KES 300,000 | 32.5% |
| Above KES 800,000 | 35% |
Residents subtract the KES 2,400/month personal relief from the computed tax.
Example 1 — KES 100,000/month (resident): NSSF 6,000 + SHIF 2,750 + AHL 1,500 = 10,250. Taxable 89,750 → PAYE = 4,483.25 + 30% × 57,417 = 21,708.35 − 2,400 relief = 19,308.35. Net = KES 70,441.65.
Example 2 — KES 50,000/month: NSSF 3,000 + SHIF 1,375 + AHL 750 = 5,125. Taxable 44,875 → PAYE 8,245.85 − 2,400 = 5,845.85. Net = KES 39,029.15.
1. Using the old NSSF limits. February 2026 raised the bands (LEL 9,000, UEL 108,000) — the max is now KES 6,480, not 4,320.
2. Treating AHL as non-deductible. Outdated guides still say this — it’s been deductible since December 2024.
3. Forgetting SHIF has no ceiling. At 2.75% with no max, it’s the fastest-growing deduction on high salaries — unlike NSSF, it never caps out.
| Applicable period | 2026 (NSSF limits from Feb 2026; AHL deductible from 27 Dec 2024) |
| Based on | KRA PAYE bands (Finance Act 2023); NSSF Act limits; SHIF Act; Affordable Housing Levy (Tax Laws Amendment Act 2024) |
| Last verified | 24 October 2026 |
| Assumes | Resident employee; standard monthly payroll |
| Doesn’t cover | Non-resident treatment; benefits-in-kind; NITA levy (KES 50/mo employer) |
Sources: Figures compiled from: KRA — PAYE, KRA — individual tax.
Spotted an error? Report it — corrections backed by an official source get fixed first.
Yes — AHL (1.5% of gross) has been deductible from taxable pay since 27 December 2024.
The Social Health Insurance Fund — 2.75% of gross salary (minimum KES 300/month, no maximum), employee-only, replacing the old NHIF.
KES 6,480/month employee (6% of the KES 9,000–108,000 band) under the February-2026 limits.
No — the KES 2,400/month personal relief is for residents only.
📖 How salary deductions work in Kenya — full guide
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