Tax calculators

Kenya income tax calculator: calculate PAYE and net pay

Kenya income tax calculator
Estimate PAYE and net pay using current Kenya tax bands, deductions, and reliefs.
Note: insurance relief does not apply to SHIF contributions.
Advanced mode
Deductions are applied only when you choose Gross pay as the input type.
Results
Taxable pay0,00 KES
Gross tax (before relief)0,00 KES
Personal relief2400,00 KES
Insurance relief0,00 KES
PAYE (income tax)0,00 KES
Net pay estimate0,00 KES
Effective tax rate0 %
Rounded to 2 decimals. Payroll may round to the nearest shilling, so small differences vs payslip can occur.

Examples

Resident employee with AHL + SHIF
Gross pay KES 100,000 → taxable 95,750; gross tax 23,508.35; personal relief 2,400; PAYE 21,108.35; net 74,641.65.
Resident employee with insurance relief
Taxable pay KES 60,000 → gross tax 12,783.35; personal relief 2,400; insurance relief 750; PAYE 9,633.35.
Estimate Kenya employment income tax (PAYE) using the current individual tax bands, then apply allowed deductions and reliefs to show PAYE and estimated net pay. You’ll need your monthly/annual pay, whether you’re resident, and any deductions/reliefs you want to claim. Verified/consulted: 29 Jan 2026 (Kenya Revenue Authority + official public notices & templates).

FAQs

Are the PAYE rates 10%–35% still the current bands?

Yes — KRA publishes the bands effective 1 July 2023 for monthly and annual taxable pay.

Do non-residents get personal relief?

Personal relief is granted to resident individuals; non-residents typically don’t apply it.

What’s the difference between gross pay and taxable pay?

Gross pay is salary + taxable allowances/benefits; taxable pay is what remains after allowable deductions.

Is Affordable Housing Levy (AHL) deductible before PAYE?

Yes — KRA lists AHL as deductible in determining taxable employment income (effective 27 Dec 2024).

Is SHIF deductible before PAYE?

Yes — KRA includes SHIF contributions among deductible amounts for taxable employment income (from 27 Dec 2024).

Does SHIF qualify for insurance relief (15%)?

KRA clarified that insurance relief does not apply to SHIF contributions.

How much mortgage interest can I deduct?

Cap is KES 30,000/month (KES 360,000/year), with conditions.

How much pension contribution can I deduct?

Cap is KES 30,000/month (KES 360,000/year) for registered funds.

What if I have a PWD exemption certificate?

The exemption applies to the first KES 150,000/month (KES 1.8M/year) of income tax for qualifying PWD.

Why might my PAYE differ from this calculator?

Payroll rounding, treatment of benefits, timing of deductions, or missing documentation can change actual PAYE.

Note: This calculator provides an estimate. Rates can vary by region and change over time. It is not tax advice.

See more in calculators for Kenya.

Sources

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