Statutory Tax Engine (Updated for 2026 KRA, SHIF & Housing Levy)

Free Net Pay & PAYE Payroll Calculator

Calculate your exact net take-home salary, PAYE income tax, NSSF Tier I & II, SHIF (2.75%), and Housing Levy (1.5%) for Kenya, Uganda, Tanzania, Rwanda, and Nigeria in seconds.

Salary & Deduction Inputs

Select statutory rules for Kenya
KSh
Quick Adjustment SliderKSh 75,000.00
Statutory Rules (Kenya KRA 2026)
Net Take-Home Pay (Monthly)
KSh 54,735.42
You retain 73.0% of your gross salary
Net Pay (73.0%)PAYE (16.8%)Statutorys (10.3%)
Payslip Statutory Breakdown
Gross PayKSh 75,000.00
NSSF Tier I (6% LEL)- KSh 540.00
NSSF Tier II (6% UEL)- KSh 3,960.00
SHIF Deduction (2.75%)- KSh 2,062.50
Affordable Housing Levy (1.5%)- KSh 1,125.00
Allowable Tax Deductions- KSh 7,687.50
Taxable PayKSh 67,312.50
Gross PAYE TaxKSh 14,977.08
Less: KRA Personal Relief- KSh 2,400.00
Net PAYE Tax Payable- KSh 12,577.08
Total Deductions- KSh 20,264.58

Kenya KRA PAYE Monthly Tax Brackets (2026 Statutory Rates)

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The Kenya Revenue Authority (KRA) uses a progressive tax scale to determine monthly PAYE income tax deductions for employees. Here is the official statutory breakdown:

Monthly Taxable Income Band (KSh)Tax Rate (%)Max Tax in Band (KSh)
First KSh 24,00010.0%KSh 2,400.00
Next KSh 8,333 (KSh 24,001 - 32,333)25.0%KSh 2,083.25
Next KSh 467,667 (KSh 32,334 - 500,000)30.0%KSh 140,300.10
Next KSh 300,000 (KSh 500,001 - 800,000)32.5%KSh 97,500.00
Above KSh 800,00035.0%Excess * 35%

🛡️ KRA Personal Relief

Every resident individual employee in Kenya is granted a monthly Personal Tax Relief of KSh 2,400 (KSh 28,800 per year), which directly reduces the final PAYE tax payable to KRA.

🏥 SHIF & Insurance Relief

Under section 31 of the Income Tax Act, employees paying for health insurance (including the 2.75% SHIF) qualify for an Insurance Relief of 15% of the contribution amount, capped at KSh 5,000 per month.

🏘️ Affordable Housing Levy

Set at 1.5% of Gross Salary for both employee and employer. Contributions attract a 15% Affordable Housing Relief that further reduces statutory tax obligations.

Frequently Asked Questions (PAYE & Payroll)

PAYE (Pay As You Earn) in Kenya is calculated progressively on taxable income after deducting allowable statutory contributions like NSSF (Tier I & Tier II), SHIF (2.75%), Affordable Housing Levy (1.5%), and approved pension scheme contributions up to KSh 30,000 per month (KSh 360,000 per year). Tax rates range from 10% on the first KSh 24,000 up to 35% on taxable income exceeding KSh 800,000 per month. Every resident individual receives a monthly Personal Relief of KSh 2,400.
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