Salary tools
Estimate monthly PAYE, net pay, SHIF (2.75%), NSSF (Year 4 rates), and Affordable Housing Levy (1.5%) from your gross salary.
Applicable graduated tax rates for resident individual income in Kenya.
| Income Band / Category | Rate / Limit | Notes |
|---|---|---|
| First KSh 24,000 (Up to 24,000) | 10% | Maximum tax: KSh 2,400 |
| Next KSh 8,333 (24,001 - 32,333) | 25% | Maximum tax: KSh 2,083.25 |
| Next KSh 467,667 (32,334 - 500,000) | 30% | Taxable at 30% |
| Next KSh 300,000 (500,001 - 800,000) | 32.5% | Taxable at 32.5% |
| Above KSh 800,000 | 35% | Applies to top earners |
1. Gross Taxable Pay is determined by adding base salary and cash benefits.
2. Allowable Deductions (NSSF, SHIF, Housing Levy, and qualifying pension) are subtracted to determine Taxable Pay.
3. Graduated Tax Brackets (10% to 35%) are applied to taxable pay to calculate gross PAYE.
4. Reliefs (Personal relief of KSh 2,400 and qualifying insurance relief) are deducted to produce your net PAYE liability.
Employers are required to deduct and remit PAYE, Affordable Housing Levy, and other statutory deductions by the 9th of every month. Figures provided are for planning and estimations.
Quick Answers
Kenya uses progressive income tax bands: First KSh 24,000 is taxed at 10%, next KSh 8,333 (up to KSh 32,333) at 25%, next KSh 467,667 (up to KSh 500,000) at 30%, next KSh 300,000 (up to KSh 800,000) at 32.5%, and any amount above KSh 800,000 is taxed at 35%.
All resident individual taxpayers in Kenya receive a standard personal relief of KSh 2,400 per month (KSh 28,800 per year), which is deducted directly from the gross tax liability.
Under current tax laws, NSSF contributions (up to KSh 6,480 total), SHIF contributions (2.75% of gross), Affordable Housing Levy (1.5% of gross), and qualifying employer/registered pension contributions (up to KSh 30,000 monthly) are allowable tax deductions.
Employers are required to deduct PAYE and remit it to the Kenya Revenue Authority (KRA) on or before the 9th day of the following calendar month via the KRA iTax portal.
Calculators are for planning and estimation only. Verify final tax, payroll, loan, investment or property figures with the relevant institution or adviser.
Kenya Finance Calculator