PAYE Calculator Kenya 2024/2025

Free Kenya tax calculator. Calculate your net salary, PAYE tax, NSSF, SHIF, and Housing Levy instantly with accurate KRA tax rates.

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NET PAY CALCULATOR

KES
TAXABLE INCOME
KES 14,289
PAYE
KES 0
SHIF
KES 418
NSSF
KES 912
HOUSING LEVY
KES 228
NET PAY
KES 13,643

What is PAYE in Kenya?

PAYE (Pay As You Earn) is a income tax system in Kenya where employers deduct tax directly from employees' salaries before payment. The Kenya Revenue Authority (KRA) uses a progressive tax system, meaning higher earners pay a higher percentage of their income in tax. Our PAYE calculator at topcalculator.co.ke helps you understand exactly how much tax you'll pay based on current KRA tax rates for 2024/2025.

How to Calculate PAYE in Kenya

Calculating PAYE in Kenya involves several steps based on KRA regulations:

  1. Calculate Taxable Income: Subtract NSSF contributions (6% of gross salary, max KES 2,160) from your gross salary
  2. Apply Tax Bands: Kenya uses progressive tax rates - First KES 24,000: 10%, KES 24,001 - 32,333: 25%, KES 32,334 - 500,000: 30%, KES 500,001 - 800,000: 32.5%, Above KES 800,000: 35%
  3. Apply Personal Relief: Deduct KES 2,400 personal relief from calculated tax
  4. Apply Housing Relief: Deduct 15% of Housing Levy as additional relief

Kenya Salary Examples: Gross to Net Pay

See real examples of take-home pay for different salary ranges in Kenya. All calculations include PAYE tax, NSSF, SHIF, Housing Levy, and tax reliefs using current KRA rates for 2024/2025. Use these examples to estimate your net salary.

Gross Salary: Ksh 30,000

Monthly salary calculation breakdown

Net Pay (Take-Home)

Ksh 25,943

Deductions Breakdown

NSSF (6% capped)-Ksh 1,800
Taxable IncomeKsh 28,200
PAYE Tax (Before Relief)-Ksh 3,450
Less: Personal Relief+Ksh 2,400
Less: Housing Relief+Ksh 68
PAYE Tax (After Relief)-Ksh 982

Other Statutory Deductions

SHIF (2.75%)-Ksh 825
Housing Levy (1.5%)-Ksh 450
Total Deductions-Ksh 4,057
Net PayKsh 25,943

This calculation uses KRA tax rates for 2024/2025: Progressive PAYE (10%-35%), NSSF (6% capped at KES 2,160), SHIF (2.75%), Housing Levy (1.5%), Personal Relief (KES 2,400), and Housing Relief (15% of levy).

Gross Salary: Ksh 50,000

Monthly salary calculation breakdown

Net Pay (Take-Home)

Ksh 39,093

Deductions Breakdown

NSSF (6% capped)-Ksh 2,160
Taxable IncomeKsh 47,840
PAYE Tax (Before Relief)-Ksh 9,135
Less: Personal Relief+Ksh 2,400
Less: Housing Relief+Ksh 113
PAYE Tax (After Relief)-Ksh 6,622

Other Statutory Deductions

SHIF (2.75%)-Ksh 1,375
Housing Levy (1.5%)-Ksh 750
Total Deductions-Ksh 10,907
Net PayKsh 39,093

This calculation uses KRA tax rates for 2024/2025: Progressive PAYE (10%-35%), NSSF (6% capped at KES 2,160), SHIF (2.75%), Housing Levy (1.5%), Personal Relief (KES 2,400), and Housing Relief (15% of levy).

Gross Salary: Ksh 75,000

Monthly salary calculation breakdown

Net Pay (Take-Home)

Ksh 55,586

Deductions Breakdown

NSSF (6% capped)-Ksh 2,160
Taxable IncomeKsh 72,840
PAYE Tax (Before Relief)-Ksh 16,635
Less: Personal Relief+Ksh 2,400
Less: Housing Relief+Ksh 169
PAYE Tax (After Relief)-Ksh 14,066

Other Statutory Deductions

SHIF (2.75%)-Ksh 2,063
Housing Levy (1.5%)-Ksh 1,125
Total Deductions-Ksh 19,414
Net PayKsh 55,586

This calculation uses KRA tax rates for 2024/2025: Progressive PAYE (10%-35%), NSSF (6% capped at KES 2,160), SHIF (2.75%), Housing Levy (1.5%), Personal Relief (KES 2,400), and Housing Relief (15% of levy).

Gross Salary: Ksh 100,000

Monthly salary calculation breakdown

Net Pay (Take-Home)

Ksh 72,080

Deductions Breakdown

NSSF (6% capped)-Ksh 2,160
Taxable IncomeKsh 97,840
PAYE Tax (Before Relief)-Ksh 24,135
Less: Personal Relief+Ksh 2,400
Less: Housing Relief+Ksh 225
PAYE Tax (After Relief)-Ksh 21,510

Other Statutory Deductions

SHIF (2.75%)-Ksh 2,750
Housing Levy (1.5%)-Ksh 1,500
Total Deductions-Ksh 27,920
Net PayKsh 72,080

This calculation uses KRA tax rates for 2024/2025: Progressive PAYE (10%-35%), NSSF (6% capped at KES 2,160), SHIF (2.75%), Housing Levy (1.5%), Personal Relief (KES 2,400), and Housing Relief (15% of levy).

Gross Salary: Ksh 150,000

Monthly salary calculation breakdown

Net Pay (Take-Home)

Ksh 105,068

Deductions Breakdown

NSSF (6% capped)-Ksh 2,160
Taxable IncomeKsh 147,840
PAYE Tax (Before Relief)-Ksh 39,135
Less: Personal Relief+Ksh 2,400
Less: Housing Relief+Ksh 338
PAYE Tax (After Relief)-Ksh 36,397

Other Statutory Deductions

SHIF (2.75%)-Ksh 4,125
Housing Levy (1.5%)-Ksh 2,250
Total Deductions-Ksh 44,932
Net PayKsh 105,068

This calculation uses KRA tax rates for 2024/2025: Progressive PAYE (10%-35%), NSSF (6% capped at KES 2,160), SHIF (2.75%), Housing Levy (1.5%), Personal Relief (KES 2,400), and Housing Relief (15% of levy).

Gross Salary: Ksh 200,000

Monthly salary calculation breakdown

Net Pay (Take-Home)

Ksh 138,055

Deductions Breakdown

NSSF (6% capped)-Ksh 2,160
Taxable IncomeKsh 197,840
PAYE Tax (Before Relief)-Ksh 54,135
Less: Personal Relief+Ksh 2,400
Less: Housing Relief+Ksh 450
PAYE Tax (After Relief)-Ksh 51,285

Other Statutory Deductions

SHIF (2.75%)-Ksh 5,500
Housing Levy (1.5%)-Ksh 3,000
Total Deductions-Ksh 61,945
Net PayKsh 138,055

This calculation uses KRA tax rates for 2024/2025: Progressive PAYE (10%-35%), NSSF (6% capped at KES 2,160), SHIF (2.75%), Housing Levy (1.5%), Personal Relief (KES 2,400), and Housing Relief (15% of levy).

Understanding your PAYE obligations is crucial for financial planning. While this PAYE calculator shows your monthly tax deductions, you might also want to explore our salary calculator, net pay calculator, or our comprehensive tax calculator to get a complete picture of your financial situation.

Trusted Sources & References

Our calculations are based on official rates and guidelines from these authoritative Kenyan government institutions:

Understanding Kenya Salary Deductions

PAYE Tax

Progressive income tax based on KRA rates, ranging from 10% to 35% depending on your income bracket. Reduced by personal relief of KES 2,400.

NSSF

National Social Security Fund contribution of 6% of gross salary, capped at KES 2,160 per month for retirement benefits.

SHIF

Social Health Insurance Fund at 2.75% of gross salary, replacing the previous NHIF contribution for universal healthcare coverage.

Housing Levy

Affordable Housing Levy at 1.5% of gross salary, contributing to government affordable housing initiatives. Provides 15% tax relief.

Frequently Asked Questions

What is the minimum salary for PAYE in Kenya?

There is no minimum salary threshold for PAYE in Kenya. However, with the personal relief of KES 2,400, employees earning below approximately KES 24,000 per month typically pay minimal or no PAYE tax. For example, a salary of KES 30,000 results in approximately KES 26,775 net pay after all deductions.

How much is KES 100,000 salary after tax in Kenya?

A gross salary of KES 100,000 per month results in approximately KES 76,585 take-home pay after deductions. This includes: NSSF (KES 2,160), PAYE tax (KES 16,255), SHIF (KES 2,750), and Housing Levy (KES 1,500). Your total deductions would be around KES 23,415.

How much is KES 50,000 salary after tax in Kenya?

A gross salary of KES 50,000 per month results in approximately KES 41,865 net pay. Deductions include: NSSF (KES 2,160), PAYE tax (KES 3,725), SHIF (KES 1,375), and Housing Levy (KES 750). Total monthly deductions are approximately KES 8,135.

How accurate is this PAYE calculator?

topcalculator.co.ke uses the exact formulas and rates published by KRA for 2024/2025. It includes all current deductions: PAYE tax with all bands, NSSF (6% capped at 2,160), SHIF (2.75%), Housing Levy (1.5%), personal relief (2,400), and housing relief (15% of levy). See our calculation examples below for proof of accuracy.

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