PAYE Calculator Kenya 2024/2025
Calculate your take-home pay from gross salary, or find out what gross salary gives you a target net pay.
Gross Pay Calculator: Enter your gross salary to see exactly what you take home after PAYE, SHIF, NSSF and Housing Levy.
| Earnings | |
| Gross Salary | — |
| Deductions | |
| PAYE Tax | — |
| Personal Relief | — |
| SHIF (2.75%) | — |
| NSSF | — |
| Housing Levy (1.5%) | — |
| Net Take-Home | — |
Net Pay Calculator: Enter your desired take-home pay to find out what gross salary you need to negotiate for.
| Earnings | |
| Required Gross Salary | — |
| Deductions | |
| PAYE Tax | — |
| Personal Relief | — |
| SHIF (2.75%) | — |
| NSSF | — |
| Housing Levy (1.5%) | — |
| Net Take-Home | — |
How PAYE is Calculated in Kenya (2024)
Kenya uses a progressive PAYE tax system with the following bands:
| Monthly Income (KES) | Tax Rate |
| 0 – 24,000 | 10% |
| 24,001 – 32,333 | 25% |
| 32,334 – 500,000 | 30% |
| 500,001 – 800,000 | 32.5% |
| Above 800,000 | 35% |
| Personal Relief | KES 2,400/month |
Other Deductions Explained
- SHIF — Social Health Insurance Fund at 2.75% of gross (minimum KES 300)
- NSSF (New 2023 Act) — 6% of gross up to Tier II limit of KES 36,000; employee max KES 2,160/month
- Housing Levy — Affordable Housing Levy at 1.5% of gross, matched by employer
Frequently Asked Questions
What is the PAYE tax-free threshold in Kenya?
There is no zero-rate band, but the personal relief of KES 2,400/month effectively means employees earning up to about KES 24,000/month pay no net PAYE after relief is applied.
Is SHIF the same as NHIF?
SHIF (Social Health Insurance Fund) replaced NHIF from October 2024. The rate is 2.75% of gross salary with a minimum of KES 300/month.
Can I deduct pension contributions from PAYE?
Yes. Registered pension/provident fund contributions up to KES 20,000/month are deductible from PAYE. Add them in the "Other Deductions" field and check with your HR for the actual treatment.
Does my employer pay any taxes on my behalf?
Yes — your employer pays a matching 1.5% Housing Levy, 6% NSSF (employer portion), and SHIF 2.75% employer portion. These are not deducted from your salary.
How does the Net Pay Calculator work?
The Net Pay Calculator uses binary search to find the gross salary that results in your target take-home pay. Because PAYE uses progressive tax bands and SHIF has a minimum, there's no simple formula to reverse the calculation — so the calculator iterates until it finds the exact gross (within KES 1) that produces your desired net.