Personal income tax
KRA's graduated income-tax rates run from 10% to 35%. Resident personal relief is KSh2,400 monthly. Eligible SHIF and Affordable Housing Levy payments are deducted in determining taxable employment income.
Filing & deadlines
Use current PAYE guidance and distinguish deductions from tax reliefs to avoid counting the same payment twice. Employer PAYE is normally remitted by the 9th of the following month.
Business and scope
The employee and employer each pay housing levy at 1.5% of gross monthly salary. Employer contributions are not an additional deduction from the employee's pay.
Salary and take-home pay calculator
2026: Kenyan resident employee aged 18–59 throughout the year, one employer and 12 monthly payments. Enter fixed cash salary and one irregular bonus. Automatically computes PAYE, NSSF, SHIF and the housing levy; no disability exemption, benefits in kind or other income.
Annual estimate · 2026
- Annual gross earnings
- KES 1,200,000.00
- Employee SHIF + housing levy
- KES 51,000.00
- Employee NSSF pension
- KES 70,320.00
- Annual income tax
- KES 232,204.20
- Annual income after tax and payroll deductions
- KES 846,475.80
- Average per calendar month (annual net ÷ 12)
- KES 70,539.65
- Employer NSSF + housing levy
- KES 88,320.00
Calculation details
- Affordable Housing Levy
- KES 18,000.00
- SHIF contribution
- KES 33,000.00
| Month | Annual gross earnings | Employee SHIF + housing levy | Employee NSSF pension | Annual income tax | Affordable Housing Levy | SHIF contribution | Employer NSSF + housing levy |
|---|---|---|---|---|---|---|---|
| 2026-01 | KES 100,000.00 | KES 4,250.00 | KES 4,320.00 | KES 19,812.35 | KES 1,500.00 | KES 2,750.00 | KES 5,820.00 |
| 2026-02 | KES 100,000.00 | KES 4,250.00 | KES 6,000.00 | KES 19,308.35 | KES 1,500.00 | KES 2,750.00 | KES 7,500.00 |
| 2026-03 | KES 100,000.00 | KES 4,250.00 | KES 6,000.00 | KES 19,308.35 | KES 1,500.00 | KES 2,750.00 | KES 7,500.00 |
| 2026-04 | KES 100,000.00 | KES 4,250.00 | KES 6,000.00 | KES 19,308.35 | KES 1,500.00 | KES 2,750.00 | KES 7,500.00 |
| 2026-05 | KES 100,000.00 | KES 4,250.00 | KES 6,000.00 | KES 19,308.35 | KES 1,500.00 | KES 2,750.00 | KES 7,500.00 |
| 2026-06 | KES 100,000.00 | KES 4,250.00 | KES 6,000.00 | KES 19,308.35 | KES 1,500.00 | KES 2,750.00 | KES 7,500.00 |
| 2026-07 | KES 100,000.00 | KES 4,250.00 | KES 6,000.00 | KES 19,308.35 | KES 1,500.00 | KES 2,750.00 | KES 7,500.00 |
| 2026-08 | KES 100,000.00 | KES 4,250.00 | KES 6,000.00 | KES 19,308.35 | KES 1,500.00 | KES 2,750.00 | KES 7,500.00 |
| 2026-09 | KES 100,000.00 | KES 4,250.00 | KES 6,000.00 | KES 19,308.35 | KES 1,500.00 | KES 2,750.00 | KES 7,500.00 |
| 2026-10 | KES 100,000.00 | KES 4,250.00 | KES 6,000.00 | KES 19,308.35 | KES 1,500.00 | KES 2,750.00 | KES 7,500.00 |
| 2026-11 | KES 100,000.00 | KES 4,250.00 | KES 6,000.00 | KES 19,308.35 | KES 1,500.00 | KES 2,750.00 | KES 7,500.00 |
| 2026-12 | KES 100,000.00 | KES 4,250.00 | KES 6,000.00 | KES 19,308.35 | KES 1,500.00 | KES 2,750.00 | KES 7,500.00 |
NSSF uses January’s old ceiling and the higher ceiling from February. Confirm the bonus’s NSSF classification with payroll; it is not inferred from its name. The irregular bonus is excluded from the housing-levy base under KRA’s published clarification, but included in SHIF and PAYE. Monthly PAYE is summed; annual reconciliation may differ. Mortgage interest and insurance premiums affect tax only and are not subtracted again from net wages. Employer figures cover NSSF and housing levy, excluding other employment costs.
Official basis and tool instructions
Official KRA PAYE guidance and calculator access
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Kenya Revenue Authority (KRA) — Reference 1https://www.kra.go.ke/individual/filing-paying/types-of-taxes/paye
- Kenya Revenue Authority (KRA) — Reference 2https://www.kra.go.ke/helping-tax-payers/faqs/more-about-paye
- Kenya Revenue Authority (KRA) — Reference 3https://www.kra.go.ke/news-center/public-notices/2157-amendments-to-paye-computation-pursuant-to-the-tax-laws-amendment-act%2C-2024
- Kenya Revenue Authority (KRA) — Reference 4https://www.kra.go.ke/images/publications/iTax-Enhancements--Dec-2025-Jan2026.pdf
Official sources
Sources checked 28 Oct 2026 · Current PAYE guidance reviewed 2026-10-28
- Kenya Revenue Authority (KRA) — Reference 1https://www.kra.go.ke/helping-tax-payers/faqs/more-about-paye
- Kenya Revenue Authority (KRA) — Reference 2https://www.kra.go.ke/news-center/public-notices/2157-amendments-to-paye-computation-pursuant-to-the-tax-laws-amendment-act%2C-2024
- Kenya Revenue Authority (KRA) — Reference 3https://www.kra.go.ke/images/publications/iTax-Enhancements--Dec-2025-Jan2026.pdf