Net salary calculator: Kenya
From gross to take-home pay: the employee’s social security share and income tax by brackets, with the employer’s share shown too.
Enter the figures and press Calculate: the breakdown shows here, with the rules used.
Results are estimates for planning only, not legal, tax or payroll advice. Rates marked "estimate" are published figures Mihnaro has not confirmed; check them with the country’s tax authority, its social security body or your accountant, and your employment contract. Each rule shows its source.
Rules for Kenya and their sources
The version in force from 2026-02-01. "Verified" rules were checked against the official source named; the others are estimates to confirm.
Pay and working time
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Currency: KES Legal basis cited
Central Bank of Kenya · read 2026-11-03
Social security
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Social security salary: basic + allowances Legal basis cited
NSSF Notice to Employers, Year 4 (2026); Social Health Insurance (General) Regulations 2024, reg. 16; KRA PAYE guide (Affordable Housing Levy) · read 2026-11-03
SHIF and the housing levy are on the gross salary; NSSF on pensionable pay.
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Employee contributions by monthly salary band: 0–108,000: 10.25% · 108,000–∞: 4.25% Legal basis cited
NSSF Notice to Employers, Year 4 (2026); Social Health Insurance (General) Regulations 2024, reg. 16; KRA PAYE guide (Affordable Housing Levy) · NSSF Year 4 from February 2026; SHIF reg. 16; housing levy · read 2026-11-03
NSSF 6% up to KES 108,000 (Tier I to 9,000, Tier II to 108,000), SHIF 2.75% of gross (at least KES 300 a month, not applied here) and the Affordable Housing Levy 1.5% of gross.
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Employer contributions by monthly salary band: 0–108,000: 7.5% · 108,000–∞: 1.5% Legal basis cited
NSSF Notice to Employers, Year 4 (2026); Social Health Insurance (General) Regulations 2024, reg. 16; KRA PAYE guide (Affordable Housing Levy) · NSSF Year 4; housing levy · read 2026-11-03
NSSF 6% up to KES 108,000 and the housing levy 1.5% of gross. The NITA training levy is not included.
Income tax
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Tax brackets and allowances are: monthly Legal basis cited
Kenya Revenue Authority: Pay As You Earn (PAYE) guide · read 2026-11-03
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Income tax brackets: 0–24,000: 10% · 24,000–32,333: 25% · 32,333–500,000: 30% · 500,000–800,000: 32.5% · 800,000–∞: 35% Legal basis cited
Kenya Revenue Authority: Pay As You Earn (PAYE) guide · Monthly pay bands · read 2026-11-03
10% on the first KES 24,000, 25% on the next 8,333, 30% on the next 467,667, 32.5% on the next 300,000, 35% above 800,000.
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Personal allowance: single: 0 Legal basis cited
Kenya Revenue Authority: Pay As You Earn (PAYE) guide · read 2026-11-03
No allowance before the scale; the personal relief comes off the tax.
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Allowances not taxed, up to % of basic: 0% Legal basis cited
Kenya Revenue Authority: Pay As You Earn (PAYE) guide · read 2026-11-03
Allowances are taxable emoluments; meals and benefits under KES 5,000 a month are not applied.
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Social security comes off taxable income: Yes Legal basis cited
KRA: amendments to PAYE computation under the Tax Laws (Amendment) Act, 2024 · read 2026-11-03
From December 2024 the housing levy and SHIF come off taxable pay, and so do contributions to a registered retirement fund (NSSF among them) up to KES 30,000 a month.
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Tax credits, rebates and deductions: Personal relief Legal basis cited
Kenya Revenue Authority: Pay As You Earn (PAYE) guide · Personal relief · read 2026-11-03
KES 2,400 a month for resident individuals.
Resident employees with one employer. Insurance relief, mortgage interest and private pension contributions are not applied.
Payroll, leave and end of service in one system
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