Kenya PAYE & Net Salary Calculator 2025
Calculate your take-home salary with updated rates - PAYE, NSSF (Feb 2025), SHIF, and Housing Levy
Salary & Deductions
Tax-Deductible Contributions (Optional)
These reduce your taxable income and lower your PAYE tax
Net to Gross Salary Conversion Kenya 2025 - What Employers Must Pay
Reverse salary calculator showing required gross salary for desired net (take-home) pay. Essential for job negotiations, employment contracts, and budgeting. Includes PAYE, NSSF, SHIF, and Housing Levy deductions.
| Desired Net Salary (Take-Home) | Required Gross Salary | NSSF Deduction | SHIF (2.75%) | Housing Levy (1.5%) | PAYE Tax | Total Deductions | Common Job Roles |
|---|---|---|---|---|---|---|---|
| KES 30,000 | KES 33,850 | KES 542 | KES 931 | KES 508 | KES 1,869 | KES 3,850 | Receptionist, Data Entry Clerk |
| KES 50,000 | KES 58,650 | KES 938 | KES 1,613 | KES 880 | KES 5,219 | KES 8,650 | Junior Accountant, Customer Service |
| KES 80,000 | KES 96,200 | KES 1,539 | KES 2,646 | KES 1,443 | KES 10,572 | KES 16,200 | Sales Manager, IT Support |
| KES 100,000 | KES 121,500 | KES 1,944 | KES 3,341 | KES 1,823 | KES 14,392 | KES 21,500 | Senior Accountant, HR Manager |
| KES 150,000 | KES 186,800 | KES 2,394 | KES 5,137 | KES 2,802 | KES 26,467 | KES 36,800 | Engineering Manager, Finance Manager |
| KES 200,000 | KES 252,400 | KES 2,394 | KES 6,941 | KES 3,786 | KES 39,279 | KES 52,400 | Senior IT Manager, Operations Director |
| KES 300,000 | KES 383,800 | KES 2,394 | KES 10,555 | KES 5,757 | KES 65,094 | KES 83,800 | CFO, Senior Legal Counsel |
| KES 500,000 | KES 646,600 | KES 2,394 | KES 17,782 | KES 9,699 | KES 116,725 | KES 146,600 | CEO (Small Company), Country Manager |
?? Key Insights for Job Negotiations
- 11-23% Deduction Range: Entry-level (KES 30K net) = 11% deductions. Senior roles (KES 500K net) = 23% deductions. Higher earners lose more to tax!
- Negotiation Strategy: If you need KES 100,000 take-home, ask for KES 121,500 gross (not KES 100K). Many job seekers forget taxes and end up disappointed.
- NSSF Caps at KES 2,394: Whether you earn KES 200K or KES 500K gross, NSSF maxes at KES 2,394 (Tier I + II). Not proportional like PAYE!
- Employer Cost: Employer also pays 6% NSSF (KES 2,394 max) + 1.5% Housing Levy. Your KES 100K net costs employer ~KES 128,000 total!
- Use This When: Comparing job offers, negotiating salary, budgeting monthly expenses, calculating cost of hiring employees.
Kenya Salary Ranges by Industry & Experience 2025
Benchmark gross salaries across different industries in Kenya. Use this to negotiate competitive pay or assess if your offer is fair market rate.
| Job Role | Entry Level (0-2 years) | Mid-Level (3-5 years) | Senior (6-10 years) | Executive (10+ years) | Top Paying Industries |
|---|---|---|---|---|---|
| Software Developer | KES 60,000 - 90,000 | KES 120,000 - 180,000 | KES 250,000 - 400,000 | KES 500,000 - 800,000 | Fintech, Telco, International SaaS |
| Accountant | KES 40,000 - 70,000 | KES 90,000 - 140,000 | KES 180,000 - 300,000 | KES 400,000 - 650,000 | Banking, Manufacturing, Big 4 |
| Sales/Marketing | KES 35,000 - 60,000 | KES 80,000 - 120,000 | KES 150,000 - 250,000 | KES 350,000 - 600,000 | FMCG, Pharmaceuticals, Real Estate |
| Human Resources | KES 40,000 - 65,000 | KES 85,000 - 130,000 | KES 160,000 - 250,000 | KES 350,000 - 550,000 | Banking, NGOs, Manufacturing |
| Engineer (Mechanical/Civil) | KES 50,000 - 80,000 | KES 100,000 - 160,000 | KES 200,000 - 350,000 | KES 450,000 - 750,000 | Construction, Mining, Energy |
| Lawyer | KES 60,000 - 100,000 | KES 120,000 - 200,000 | KES 250,000 - 450,000 | KES 600,000 - 1,200,000 | Corporate Law, Banking, Telecoms |
| Teacher (Public School) | KES 28,000 - 35,000 | KES 40,000 - 60,000 | KES 70,000 - 100,000 | KES 120,000 - 180,000 | TSC Scale (Government) |
| Nurse (Private Hospital) | KES 35,000 - 55,000 | KES 70,000 - 100,000 | KES 120,000 - 180,000 | KES 200,000 - 300,000 | Aga Khan, Nairobi Hospital, MP Shah |
?? Salary Negotiation Tips Kenya 2025
Do's:
- Research Market Rates: Use tables above, check BrighterMonday, MyJobMag salary surveys
- Ask in Gross: "I'm looking for KES 120K gross" not "100K take-home" (clearer for HR)
- Include Benefits Value: Medical cover (KES 10K), transport (KES 15K), lunch (KES 6K) = KES 31K value!
- Timing: Negotiate BEFORE signing offer letter. After = too late.
Don'ts:
- Don't Accept First Offer: 80% of employers expect negotiation. Going up 10-15% is normal.
- Don't Compare to Others: "Juma earns 150K" is weak. "Market rate for my experience is 150K" is strong.
- Don't Forget Inflation: 2024 inflation = 6.9%. If no raise, you took a 6.9% pay cut!
- Don't Ignore Career Growth: KES 80K at company with promotion path > KES 90K dead-end job
Related Salary & Tax Calculators
Explore other Kenya salary and tax calculators
How to Calculate Your Net Salary
Enter Gross Salary
Input your monthly gross salary before any deductions
Add Tax Deductions
Optional: Enter pension, mortgage, insurance, medical contributions
View Breakdown
See PAYE, NSSF, SHIF, Housing Levy calculations
Get Net Salary
See your exact take-home pay after all deductions
?? Pro Tip: Switch between Employee and Employer views to see both your take-home salary and the total cost to your employer including statutory contributions.
Frequently Asked Questions About Salary & Tax in Kenya
What is the difference between gross salary and net salary??
Gross Salary is your total monthly salary before any deductions. It's the figure stated in your employment contract.
Net Salary (Take-Home Pay) is what you actually receive in your bank account after all statutory and voluntary deductions.
Formula:
Net Salary = Gross Salary - (NSSF + SHIF + Housing Levy + PAYE Tax)
Example for KES 100,000 gross salary:
| Gross Salary | KES 100,000 |
| Less: NSSF | - KES 2,160 |
| Less: SHIF (2.75%) | - KES 2,750 |
| Less: Housing Levy (1.5%) | - KES 1,500 |
| Less: PAYE Tax | - KES 17,982 |
| Net Take-Home Salary | KES 75,608 |
Use our calculator above for accurate calculations based on your specific salary and deductions.
How do I reduce my PAYE tax legally in Kenya??
There are several legal ways to reduce your PAYE tax in Kenya through tax-deductible contributions:
1. Pension/Provident Fund Contributions
- Limit: Up to KES 30,000 per month (KES 360,000 annually)
- How it works: Deducted from gross salary before calculating taxable income
- Example: KES 10,000 pension = KES 3,000 - 3,500 tax savings
2. Mortgage Interest Relief
- Limit: Up to KES 30,000 per month (KES 360,000 annually)
- Requirement: Owner-occupied residential house in Kenya
- Note: Only interest portion qualifies, not principal repayment
3. Post-Retirement Medical Fund
- Limit: Up to KES 15,000 per month (KES 180,000 annually)
- Requirement: Registered medical insurance scheme
4. Insurance Premium Relief
- Relief Rate: 15% of premium paid
- Limit: Premium up to KES 5,000/month qualifies (relief = KES 750)
- Types: Life, education, health insurance
?? Maximum Tax Savings Example: If you contribute KES 30,000 pension + KES 30,000 mortgage + KES 15,000 medical = KES 75,000 monthly deductions, you could save approximately KES 20,000 - 26,000 in monthly PAYE tax (depending on your gross salary).
What are the current PAYE tax rates and bands in Kenya for 2025??
Kenya uses a progressive tax system with 5 tax bands. Higher income is taxed at higher rates:
| Monthly Taxable Income | Annual Equivalent | Tax Rate |
|---|---|---|
| KES 0 - 24,000 | KES 0 - 288,000 | 10% |
| KES 24,001 - 32,333 | KES 288,001 - 388,000 | 25% |
| KES 32,334 - 71,306 | KES 388,001 - 855,667 | 30% |
| KES 71,307 - 96,307 | KES 855,668 - 1,155,667 | 32.5% |
| Above KES 96,307 | Above KES 1,155,667 | 35% |
Personal Relief: Everyone gets KES 2,400 monthly (KES 28,800 annually) deducted from calculated tax
How Progressive Tax Works:
Example: Taxable income = KES 50,000/month
- First KES 24,000 @ 10% = KES 2,400
- Next KES 8,333 @ 25% = KES 2,083
- Remaining KES 17,667 @ 30% = KES 5,300
- Total tax = KES 9,783
- Less: Personal relief = KES 2,400
- Net PAYE = KES 7,383
Source: KRA - PAYE Tax Rates 2025
What is SHIF and how much do I pay??
SHIF (Social Health Insurance Fund) replaced NHIF on October 1, 2024 as Kenya's new universal healthcare system.
SHIF Contribution Rate:
- Rate: 2.75% of gross monthly salary
- Minimum: KES 300 per month (for those earning below KES 10,909)
- No maximum cap - calculated on full gross salary
- Effective date: October 1, 2024
Examples:
| Gross Salary | SHIF (2.75%) | Old NHIF |
|---|---|---|
| KES 20,000 | KES 550 | KES 500 |
| KES 50,000 | KES 1,375 | KES 1,200 |
| KES 100,000 | KES 2,750 | KES 1,700 |
| KES 200,000 | KES 5,500 | KES 1,700 |
Key Changes from NHIF:
- NHIF had fixed bands (max KES 1,700), SHIF is percentage-based
- SHIF covers more services and benefits
- SHIF contributions are allowable deductions for income tax (effective January 2025)
- Managed by Social Health Authority (SHA) instead of NHIF
Learn more: SHIF Calculator | Social Health Authority
What are the new NSSF rates for 2025??
NSSF (National Social Security Fund) contribution rates increased from February 1, 2025 with a two-tier system:
| Tier | Salary Range | Employee Rate | Employer Rate |
|---|---|---|---|
| Tier 1 | First KES 8,000 | 6% (KES 480) | 6% (KES 480) |
| Tier 2 | KES 8,001 - 72,000 | 6% of balance | 6% of balance |
Examples:
Salary: KES 30,000
- Tier 1: KES 8,000 � 6% = KES 480
- Tier 2: (KES 30,000 - 8,000) � 6% = KES 1,320
- Total Employee: KES 1,800
- Total Employer: KES 1,800
- Combined: KES 3,600
Salary: KES 100,000 (capped at KES 72,000)
- Tier 1: KES 8,000 � 6% = KES 480
- Tier 2: (KES 72,000 - 8,000) � 6% = KES 3,840
- Total Employee: KES 4,320 (Maximum)
- Total Employer: KES 4,320
Key Changes from Old NSSF:
- Old rate: KES 200 employee + KES 200 employer = KES 400 total
- New maximum: KES 4,320 employee + KES 4,320 employer = KES 8,640 total
- Benefit: Higher contributions = higher pension/benefits at retirement
- Tax benefit: Employee NSSF is deducted before calculating taxable income
Learn more: NSSF Calculator | NSSF Official Website
What is the Housing Levy and who pays it??
The Affordable Housing Levy is a mandatory contribution to fund affordable housing projects in Kenya.
Levy Details:
- Employee contribution: 1.5% of gross salary
- Employer contribution: 1.5% of gross salary (matches employee)
- Maximum contribution: KES 5,000 per month (for salaries above KES 333,333)
- Effective date: July 1, 2023
- Remittance: Via KRA iTax by 9th of following month
Examples:
| Gross Salary | Employee (1.5%) | Employer (1.5%) | Total |
|---|---|---|---|
| KES 30,000 | KES 450 | KES 450 | KES 900 |
| KES 100,000 | KES 1,500 | KES 1,500 | KES 3,000 |
| KES 500,000 | KES 5,000 (capped) | KES 5,000 (capped) | KES 10,000 |
Important Notes:
- All employees (formal and informal sector) must contribute
- Self-employed persons also required to contribute 1.5%
- Contributions accumulate as credits for future housing purchase/rent
- Not tax-deductible - calculated on gross salary after NSSF only
- Managed by the Affordable Housing Fund
Future Benefit: Contributors can access accumulated funds to buy or rent affordable housing units developed under the program.
When is the deadline for remitting PAYE and statutory deductions??
Remittance Deadlines: All statutory deductions must be paid to KRA by the 9th of the following month.
| Deduction | Deadline | Remitted To |
|---|---|---|
| PAYE Tax | 9th of following month | Kenya Revenue Authority (KRA) |
| NSSF | 9th of following month | National Social Security Fund |
| SHIF | 9th of following month | Social Health Authority (SHA) |
| Housing Levy | 9th of following month | KRA (Affordable Housing Fund) |
Example:
- January 2025 salary paid on Jan 31st
- PAYE, NSSF, SHIF, Housing Levy must be remitted by February 9, 2025
- Late remittance attracts penalties and interest
How to Remit:
- Log in to iTax portal
- Navigate to Returns ? File Returns ? PAYE
- Enter employee details and deductions
- System generates payment slip
- Pay via bank, M-Pesa, or online banking
- System auto-allocates to NSSF, SHIF, Housing separately
?? Late Payment Penalties:
- PAYE: 5% of tax due + 1% interest per month
- NSSF: Penalties and interest as per NSSF Act
- SHIF: 2% penalty on late payment
- Housing Levy: Penalties as per Finance Act
Remit via: iTax Portal | Support: 0711 099 999
Where can I get official salary tax information and support??
Official Government Resources:
- ??Kenya Revenue Authority (KRA): kra.go.ke
PAYE tax rates, reliefs, filing procedures
- ??iTax Portal: itax.kra.go.ke
File PAYE returns, make payments, download P9 forms
- ??NSSF (National Social Security Fund): nssf.or.ke
Pension contribution rates, member portal, benefits
- ??Social Health Authority (SHA): sha.go.ke
SHIF contributions, registration via *147#
- ??KRA Call Centre: 0711 099 999 / 0711 099 100
Monday - Friday: 8:00 AM - 5:00 PM
- ??Email Support: callcentre@kra.go.ke
PAYE and tax queries
?? Tip: Visit your nearest KRA Taxpayer Service Centre for in-person assistance with PAYE, P9 forms, and tax compliance.
Important Disclaimer
General Information Only: This calculator provides estimates based on publicly available information and standard rates. Results are for informational and educational purposes only and should not be considered as professional financial, legal, or tax advice.
Accuracy and Updates: While we strive to maintain accurate and up-to-date information using official sources including Kenya Revenue Authority (KRA), National Social Security Fund (NSSF), Social Health Insurance Fund (SHIF), and other relevant government agencies, rates and regulations may change. Always verify current rates with official sources.
Seek Professional Advice: For specific tax planning, salary negotiations, financial decisions, or legal matters, please consult with qualified professionals such as certified accountants, tax advisors, financial planners, or legal practitioners who can consider your individual circumstances.
No Liability: Top Calculator and its operators accept no liability for any loss, damage, or inconvenience arising from the use of this calculator or reliance on its results. Users are responsible for verifying all calculations and information with official sources before making financial decisions.
Official Sources: For authoritative information, please refer to:
- Kenya Revenue Authority (KRA) - www.kra.go.ke
- National Social Security Fund - www.nssfkenya.co.ke
- Social Health Insurance Fund - www.sha.go.ke
Last updated: January 2025. This disclaimer applies to all calculators on Top Calculator.
Calculator updated with 2025 rates: NSSF (Feb 2025), SHIF (Oct 2024), PAYE tax bands (July 2023)
For official information, visit www.kra.go.ke