PAYE calculator Kenya

Enter your gross pay for the month to see the PAYE your employer should deduct. The calculator takes off NSSF, SHIF and the Housing Levy first, because all three lower your taxable pay.

If you pay into a pension scheme, a post-retirement medical fund, a mortgage or insurance, add those too. They can lower your tax further.

How it's calculated

NSSF is 6% of your pay up to Ksh 108,000. SHIF is 2.75% of gross pay with a minimum of Ksh 300. The Housing Levy is 1.5% of gross pay.
Pension contributions, NSSF included, are deductible up to Ksh 30,000 a month. Mortgage interest is deductible up to Ksh 30,000 and a post-retirement medical fund up to Ksh 15,000.
The first Ksh 24,000 of taxable pay is taxed at 10%. Pay up to Ksh 32,333 is taxed at 25%, up to Ksh 500,000 at 30%, up to Ksh 800,000 at 32.5%, and anything above at 35%.
From that tax you take off the personal relief of Ksh 2,400 and the insurance relief: 15% of your premiums, up to Ksh 60,000 a year. What is left is your PAYE.

An example

On KSh 100,000 a month, NSSF is KSh 6,000, SHIF KSh 2,750 and the Housing Levy KSh 1,500. Taxable pay is KSh 89,750, tax before reliefs is KSh 21,708.35 and PAYE is KSh 19,308.35.

Frequently asked questions

Are SHIF and the Housing Levy deducted before tax?

Yes. KRA lists both as allowable deductions, so they come off your gross pay before the tax bands apply.

When is PAYE due?

Your employer deducts it each month and pays it to KRA on or before the 9th day of the following month, with a PAYE return filed on iTax.

How much personal relief do I get?

Resident individuals get Ksh 2,400 a month. It comes off the tax, not off your pay.

Are meals or medical cover from my employer taxed?

Medical cover from your employer is not taxed. Meals are not taxed up to KSh 5,000 a month. Other benefits are taxed once they pass KSh 5,000 a month.

Key terms

PAYE: Pay As You Earn: income tax your employer deducts from your salary each month.
Taxable pay: Gross pay less allowable deductions such as NSSF, SHIF and the Housing Levy.
Personal relief: A fixed amount that every resident employee takes off the tax each month.