Your pay
Your share only (Tier I and Tier II together). NSSF says contributions stay at the Act’s “year four” rates; it does not list the limits, so we use your payslip rather than guess.
More deductions that lower your tax
KRA caps these: pension and NSSF together KES 30,000, mortgage interest KES 30,000, the medical fund KES 15,000 a month. Mortgage interest and the medical fund lower your tax but are not taken from your pay.
Your take-home
Take-home a month
KES 74,642
74.6% of KES 100,000 gross · KES 895,700 a year
- PAYE (income tax)KES 23,508 less personal relief of KES 2,400− KES 21,108
- SHIF (health)2.75% of gross, at least KES 300− KES 2,750
- Housing Levy1.5% of gross− KES 1,500
- NSSFenter it from your payslip− KES 0
- Total deductionsKES 25,358
- Of your next KES 1,000 raise, you keep
- KES 670
- Your employer also pays
- KES 1,500 Housing Levy
- plus its NSSF share, matching yours
Tax is worked out on KES 95,750: gross less SHIF, the Housing Levy. A payslip can differ by a shilling or two from rounding, and benefits in kind (a car, housing) add to taxable pay.
Before NSSF
Take-home at common salaries
| Gross a month | PAYE | SHIF | Housing Levy | Take-home |
|---|---|---|---|---|
| 20,000 | 0 | 550 | 300 | 19,150 |
| 30,000 | 1,181 | 825 | 450 | 27,544 |
| 50,000 | 6,746 | 1,375 | 750 | 41,129 |
| 75,000 | 13,927 | 2,063 | 1,125 | 57,885 |
| 100,000 | 21,108 | 2,750 | 1,500 | 74,642 |
| 150,000 | 35,471 | 4,125 | 2,250 | 108,154 |
| 250,000 | 64,196 | 6,875 | 3,750 | 175,179 |
| 500,000 | 136,008 | 13,750 | 7,500 | 342,742 |
KES, before NSSF, which depends on your payslip. Rates checked by us on 15 October 2026: KRA PAYE, SHA premium rates, KRA Housing Levy notice, NSSF statement on contributions.
KRA’s order
How your payslip is worked out
- SHIF (2.75%) and the Housing Levy (1.5%) are taken from gross pay.
- NSSF and other pension contributions, up to KES 30,000 a month together, are taken off too.
- PAYE is worked out on what is left, band by band, then personal relief of KES 2,400 comes off the tax.
- Take-home is gross pay less all of these. Loans, SACCO savings and union dues on a payslip come off after.
Also see
More money tools
Information, not advice. Your employer’s payroll and KRA decide what you actually pay.
Quick answers
Questions people ask
- How is PAYE calculated in Kenya?
- On monthly taxable pay: 10% on the first KES 24,000, 25% on the next KES 8,333, 30% on the next KES 467,667, 32.5% on the next KES 300,000 and 35% above KES 800,000, less personal relief of KES 2,400 a month. Taxable pay is gross pay less SHIF, the Housing Levy and pension contributions including NSSF (up to KES 30,000 a month). These are KRA's rules, checked on 15 October 2026.
- How much is SHIF and the Housing Levy?
- SHIF is 2.75% of gross pay, at least KES 300 a month. The Housing Levy is 1.5% of gross pay from you, and your employer pays another 1.5%. Both come off before PAYE is worked out.
- What is the take-home on KES 50,000 in Kenya?
- About KES 41,129 before NSSF: PAYE KES 6,746, SHIF KES 1,375 and Housing Levy KES 750. NSSF then comes off and also lowers the PAYE a little; enter your payslip's NSSF figure in the calculator for your exact number.