Salary Calculator
Calculate your take-home net salary in Kenya after KRA PAYE, NSSF, SHIF, Housing Levy and Pension, or determine the required gross salary for your target net pay.
Statutory rates version 2026.1 (effective 01 Feb 2026). Reflects NSSF Year 4 limits, 2.75% SHIF, and 1.5% Affordable Housing Levy.
- Effective Tax Rate
- 16.8%
- Total Deductions Rate
- 27.0%
- Annual Net Salary
- Ksh 656,825
Monthly Payslip Estimate
Estimated Net Monthly Pay
Ksh 54,735
Gross: Ksh 75,000 • Deductions: Ksh 20,265
Gross SalaryKsh 75,000
Taxable PayKsh 67,313
Statutory Deductions
NSSF Tier 1 (up to KES 9,000)Ksh 540
NSSF Tier 2 (9,001 to 108,000)Ksh 3,960
SHIF / SHA (2.75% of Gross)Ksh 2,063
Affordable Housing Levy (1.5%)Ksh 1,125
Income Tax (PAYE)
PAYE Before ReliefKsh 14,977
Personal Relief (KRA)- Ksh 2,400
Net PAYE PayableKsh 12,577
Total DeductionsKsh 20,265
Take-Home Pay (Net Monthly)Ksh 54,735
How this tool works
Gross salary is the sum of basic pay, housing allowance, and taxable allowances. Before applying PAYE, allowable deductions are subtracted to find taxable pay:
- NSSF: 6% employee contribution split into Tier 1 (up to KES 9,000 = max KES 540) and Tier 2 (up to KES 108,000 = max KES 5,940). Total employee cap is KES 6,480.
- SHIF (Social Health Insurance Fund): 2.75% of gross earnings with a statutory floor of KES 300/month.
- Affordable Housing Levy: 1.5% of gross monthly earnings.
- Allowable Pension: Tax deductible up to KES 30,000 per month (KES 360,000 per year).
- PAYE & Personal Relief: Graduated tax bands (10% on first KES 24,000; 25% on next KES 8,333; 30% up to KES 500,000; 32.5% up to KES 800,000; 35% above KES 800,000) minus the monthly personal relief of KES 2,400.
Frequently asked questions
- How are statutory deductions applied before PAYE?
- Under Kenyan tax legislation, NSSF contributions (Tier 1 & Tier 2), SHIF (Social Health Insurance Fund at 2.75%), the Affordable Housing Levy (1.5%), and allowable pension contributions (up to KES 30,000/month) reduce your gross pay to arrive at taxable pay. PAYE is calculated on this taxable balance and then reduced by the monthly personal relief of KES 2,400.
- What are the 2026 NSSF contribution limits in Kenya?
- In Kenya's phased implementation of the NSSF Act 2013, the Lower Earnings Limit (Tier 1) is KES 9,000 (employee 6% = KES 540) and the Upper Earnings Limit (Tier 2) is KES 108,000 (employee 6% = max KES 5,940). Total maximum employee deduction is KES 6,480 per month, matched equally by the employer.
- How does the Reverse Salary (Net to Gross) calculator work?
- When negotiating a contract or salary offer, you may want an exact take-home amount (e.g. KES 100,000 net). Because tax brackets graduated rates and contribution caps depend on gross salary, our engine runs a numerical bisection solver against the exact KRA tax code to calculate the exact gross salary required.
- Why does my payslip differ slightly from this estimate?
- Employers may apply additional tax reliefs (such as mortgage interest relief up to KES 300,000/year or life insurance relief), post-tax voluntary SACCO deductions, salary advances, or non-cash fringe benefits (like company cars or housing benefits).
- Is ToolKit KE affiliated with KRA or NSSF?
- No. ToolKit KE is an independent Kenyan utility portal. All calculations run strictly in your web browser and no salary figures or personal details are transmitted or saved on any server.