2026 at a glance
| Item | Employee | Employer |
|---|---|---|
| PAYE | 10% to 35% (monthly bands), less KSh 2,400 personal relief | – |
| SHIF | 2.75% of gross salary | – |
| Affordable Housing Levy | 1.5% of gross salary | 1.5% |
| NSSF (from February 2026) | 6% up to KSh 108,000 – max KSh 6,480 | the same |
The Finance Act 2026 left the PAYE bands and the personal relief unchanged. SHIF and the Housing Levy have been deductible before PAYE since December 2024, and the NSSF limits rose to KSh 9,000 and KSh 108,000 in February 2026 – the final year of the NSSF Act’s phase-in.
Choose a calculator
- What you take home: the net pay calculator shows every deduction from gross to net.
- Just the tax: the PAYE calculator walks through taxable pay, the bands and the reliefs.
How these calculators are built
Deductions follow KRA’s PAYE guidance: NSSF and other pension contributions (up to KSh 30,000 a month), SHIF and the Housing Levy come off first; the bands apply to the rest; personal relief and insurance relief are then deducted from the tax. Tests check every band boundary and the NSSF Tier I and Tier II maximums.