Add allowances (house, transport, other)
Gross salary: KSh 50,000
We work backwards to find the gross salary that gives this take-home pay after PAYE, NSSF, SHIF and the Housing Levy.
Rates as at October 2026 for a resident employee with no other reliefs, pension or benefits. Estimates only.
| Gross salary | |
| NSSF (employee, 6%) | |
| SHIF (2.75%) | |
| Housing Levy (1.5%) | |
| Taxable pay | |
| PAYE after KSh 2,400 relief | |
| Net pay (take-home) | |
| Annual net pay | |
| Total cost to employer |
Use this free net pay calculator for Kenya to work out your take-home pay from your gross salary, or from your basic salary plus allowances. Switch to “Net to gross” to find the gross salary an employer needs to offer for a target net pay. The calculator applies the current PAYE tax bands, NSSF Phase 4 contributions, SHIF and the Affordable Housing Levy.
How net pay is calculated in Kenya
Net pay is what an employee takes home after statutory deductions. Every Kenyan payroll follows the same order:
Work out gross salary
Gross salary is basic salary plus taxable allowances such as house, transport and other cash allowances.
Deduct NSSF, SHIF and the Housing Levy
NSSF is 6% of pensionable pay up to KSh 108,000, SHIF is 2.75% of gross (minimum KSh 300) and the Affordable Housing Levy is 1.5% of gross. All three are allowable deductions before tax.
Calculate PAYE on taxable pay
Apply the PAYE tax bands to what remains (taxable pay), then subtract personal relief of KSh 2,400 a month.
Subtract PAYE to get net pay
Net pay = gross salary − NSSF − SHIF − Housing Levy − PAYE.
Kenya PAYE tax bands 2026
PAYE rates on monthly taxable pay. The Finance Act 2026 did not change these bands.
| Monthly taxable pay (KSh) | Rate |
|---|---|
| 0 – 24,000 | 10% |
| 24,001 – 32,333 | 25% |
| 32,334 – 500,000 | 30% |
| 500,001 – 800,000 | 32.5% |
| Above 800,000 | 35% |
Personal relief of KSh 2,400 a month (KSh 28,800 a year) is deducted from the tax calculated. If tax is lower than the relief, PAYE is zero.
Statutory deductions in Kenya at a glance
| Deduction | Employee | Employer | Notes |
|---|---|---|---|
| NSSF | 6% | 6% (matched) | Tier I on the first KSh 9,000, Tier II up to KSh 108,000. Maximum KSh 6,480 each from February 2026. |
| SHIF | 2.75% of gross | None | Social Health Insurance Fund. Minimum KSh 300 a month, no upper cap. |
| Affordable Housing Levy | 1.5% of gross | 1.5% (matched) | No upper cap. |
| PAYE | Per tax bands | None | Calculated after NSSF, SHIF and the Housing Levy are deducted. |
PAYE, NSSF, SHIF and Housing Levy remittances are due by the 9th of the following month.
Net pay examples for common salaries
Monthly figures in KSh, calculated with the rates above.
| Gross salary | NSSF | SHIF | Housing Levy | PAYE | Net pay |
|---|---|---|---|---|---|
| KSh 20,000 | 1,200 | 550 | 300 | 0 | 17,950 |
| KSh 30,000 | 1,800 | 825 | 450 | 731 | 26,194 |
| KSh 50,000 | 3,000 | 1,375 | 750 | 5,846 | 39,029 |
| KSh 75,000 | 4,500 | 2,062 | 1,125 | 12,577 | 54,735 |
| KSh 100,000 | 6,000 | 2,750 | 1,500 | 19,308 | 70,442 |
| KSh 150,000 | 6,480 | 4,125 | 2,250 | 33,527 | 103,618 |
| KSh 200,000 | 6,480 | 5,500 | 3,000 | 47,889 | 137,131 |
Basic salary, gross salary and net pay: what is the difference?
Basic salary
The fixed pay agreed in the employment contract, before allowances. Many benefits, such as overtime rates and pension contributions, are calculated on basic salary.
Gross salary
Basic salary plus all taxable allowances, for example house, transport, commuter and other cash allowances. Statutory deductions are calculated on gross salary.
Net pay
The take-home amount after PAYE, NSSF, SHIF and the Housing Levy. Other deductions such as HELB, SACCO contributions or loans reduce what is paid out further, but do not change the tax.
What an employee costs the employer
Employers pay more than the gross salary. On top of gross pay, the employer matches the employee's NSSF contribution and the 1.5% Housing Levy, and pays the NITA levy. The calculator shows total cost to employer as gross salary plus employer NSSF and Housing Levy.
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Net pay calculator FAQs
How do I calculate net pay in Kenya?
Start with gross salary, deduct NSSF (6% up to KSh 108,000), SHIF (2.75%) and the Housing Levy (1.5%) to get taxable pay, calculate PAYE on taxable pay using the tax bands, subtract personal relief of KSh 2,400, then subtract PAYE. What remains is net pay.
What is the net pay for a KSh 50,000 gross salary in Kenya?
With the 2026 rates, a gross salary of KSh 50,000 gives net pay of about KSh 39,029 a month, after NSSF of KSh 3,000, SHIF of KSh 1,375, Housing Levy of KSh 750 and PAYE of KSh 5,846.
What is the net pay for a KSh 100,000 gross salary in Kenya?
A gross salary of KSh 100,000 gives net pay of about KSh 70,442 a month, after NSSF of KSh 6,000, SHIF of KSh 2,750, Housing Levy of KSh 1,500 and PAYE of about KSh 19,308.
Are NSSF, SHIF and Housing Levy deducted before PAYE?
Yes. NSSF, SHIF and the Affordable Housing Levy are allowable deductions, so they are subtracted from gross salary before PAYE is calculated. This lowers the tax payable.
How much is NSSF in 2026?
From February 2026, NSSF is 6% of pensionable pay for both employee and employer. The lower earnings limit is KSh 9,000 and the upper earnings limit is KSh 108,000, so the maximum employee contribution is KSh 6,480 a month.
What is the minimum salary that pays PAYE in Kenya?
Because of personal relief and the allowable deductions, employees earning less than about KSh 26,800 gross a month pay no PAYE. Use the calculator for your exact figure.
How do I convert net salary to gross salary?
Use the Net to gross tab. Enter the take-home pay you want and the calculator works backwards through PAYE, NSSF, SHIF and the Housing Levy to find the gross salary needed.
Is this net pay calculator accurate?
It applies the statutory rates in force in October 2026 for a resident employee with no other reliefs or benefits. Payslips can differ if there are pension contributions, insurance relief, non-cash benefits or other deductions.
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Statutory rates in Kenya change often. Lynn HR processes payroll, calculates PAYE, NSSF, SHIF and the Housing Levy, and files and remits them before the 9th, so your employees are paid correctly every month.
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