Net salary calculator Kenya 2026

On a gross salary of Ksh 50,000 a month you take home Ksh 39,029. NSSF takes Ksh 3,000, SHIF Ksh 1,375, the Housing Levy Ksh 750 and PAYE Ksh 5,846. NSSF, SHIF and the Housing Levy all come off before PAYE is worked out, so they also lower your tax.

Rules as of October 2026. Updated 17 October 2026.

Work out your pay

Take-home payKsh 39,029a month

Gross pay	Ksh 50,000
NSSF Tier IYour pension, paid to the National Social Security Fund: 6% of your pay up to Ksh 9,000. Your employer adds the same again.	−Ksh 540
NSSF Tier IIMore pension: 6% of your pay between Ksh 9,000 and Ksh 108,000. Your employer matches it too. You get it back when you retire.	−Ksh 2,460
SHIFThe Social Health Insurance Fund: 2.75% of your gross pay, at least Ksh 300. It covers you at hospitals and clinics.	−Ksh 1,375
Housing LevyThe Affordable Housing Levy: 1.5% of your gross pay, and your employer pays the same. It funds the government's affordable homes.	−Ksh 750
PAYEPay As You Earn: income tax your employer takes and pays to KRA (the Kenya Revenue Authority). It is worked out after NSSF, SHIF and the Housing Levy come off, then Ksh 2,400 of personal relief comes off the tax.	−Ksh 5,846
Total deductions	−Ksh 10,971

How PAYE was worked out

Taxable payYour gross pay minus NSSF, SHIF and the Housing Levy. PAYE is charged on this.	Ksh 44,875
Tax chargedThe PAYE bands on your taxable pay, before relief: 10% on the first Ksh 24,000 a month, 25% on the next Ksh 8,333, 30% above that up to Ksh 500,000.	Ksh 8,246
Personal reliefEvery employee gets Ksh 2,400 a month off their tax. If the tax is smaller than that, you pay no PAYE at all.	Ksh 2,400

Your employer pays on top

Employer NSSFYour employer's matching pension contribution. It does not come out of your pay.	Ksh 3,000
Employer Housing LevyYour employer's matching 1.5%. It does not come out of your pay.	Ksh 750

Insurance premiums and mortgage payments are not taken off here: you pay them yourself, from your take-home.

See what Ksh 39,029 really buys in Nairobi: rent in Umoja or Kilimani, matatu fares, food.

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Net salary in Kenya at common pay levels

Monthly, in Ksh, for an employee with no other pension, insurance or mortgage.

Gross	NSSF	SHIF	Housing Levy	Taxable pay	PAYE	Net pay
15,000	900	413	225	13,463	0	13,463
20,000	1,200	550	300	17,950	0	17,950
30,000	1,800	825	450	26,925	731	26,194
50,000	3,000	1,375	750	44,875	5,846	39,029
75,000	4,500	2,063	1,125	67,313	12,577	54,735
100,000	6,000	2,750	1,500	89,750	19,308	70,442
150,000	6,480	4,125	2,250	137,145	33,527	103,618
200,000	6,480	5,500	3,000	185,020	47,889	137,131
300,000	6,480	8,250	4,500	280,770	76,614	204,156
500,000	6,480	13,750	7,500	472,270	134,064	338,206

How your net salary is worked out

NSSF: 6% of your pay up to Ksh 108,000. Tier I is on the first Ksh 9,000, Tier II on the rest up to the limit. At most Ksh 6,480 a month.
SHIF: 2.75% of your gross pay, never less than Ksh 300, with no upper limit.
Housing Levy: 1.5% of your gross pay.
Taxable pay: gross pay minus NSSF, SHIF and the Housing Levy (and any pension up to Ksh 30,000 with NSSF, and mortgage interest up to Ksh 30,000).
PAYE on taxable pay a month: 10% on the first Ksh 24,000; 25% on the next Ksh 8,333 (up to Ksh 32,333); 30% on the next Ksh 467,667 (up to Ksh 500,000); 32.5% on the next Ksh 300,000 (up to Ksh 800,000); 35% on everything above Ksh 800,000.
Then personal relief of Ksh 2,400 comes off the tax. If the tax is less than that, PAYE is zero.

The words on your payslip

PAYE: Pay As You Earn. Income tax your employer takes every month and sends to KRA.
SHIF: The Social Health Insurance Fund, run by the Social Health Authority. It replaced NHIF in October 2024.
NSSF: The National Social Security Fund. Your pension. Your employer pays the same amount again.
Housing Levy: The Affordable Housing Levy. Your employer matches it too.
Personal relief: Ksh 2,400 a month off the tax of every resident employee.
P9: The yearly tax card your employer gives you: pay, deductions and PAYE for the year. You need it to file your KRA return.

Questions people ask

How much tax do I pay on Ksh 50,000 in Kenya?

PAYE is Ksh 5,846 a month. With NSSF, SHIF and the Housing Levy, Ksh 10,971 comes off in total and you take home Ksh 39,029.

Is SHIF deducted before PAYE?

Yes. Since 27 December 2024, SHIF comes off your gross pay before PAYE is worked out, and so do NSSF and the Housing Levy. That change came with the Tax Laws (Amendment) Act 2024. SHIF itself is 2.75% of gross pay, at least Ksh 300.

What is the NSSF deduction in 2026?

From February 2026 it is 6% of your pay up to Ksh 108,000. That is Ksh 540 on the first Ksh 9,000 (Tier I) and up to Ksh 5,940 on the rest (Tier II), so at most Ksh 6,480 a month. Your employer pays the same again.

How much is the Housing Levy?

1.5% of your gross pay, and your employer pays another 1.5%. On Ksh 50,000 that is Ksh 750 from you. It comes off before PAYE.

Up to what salary do I pay no PAYE?

About Ksh 26,740 gross a month. Below that, personal relief of Ksh 2,400 covers all the tax. You still pay NSSF, SHIF and the Housing Levy.

Is a salary below Ksh 30,000 tax free now?

Not yet. The Treasury has proposed making the first Ksh 30,000 tax free, but as of October 2026 it is not law. Until it is passed and gazetted, the old bands apply and this calculator uses them.

When do I file my KRA return?

Your 2026 return is due by 30 April 2027. The Finance Act 2026 moved the deadline from 30 June. Use the P9 from your employer.