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Kenya PAYE & Net Salary Calculator (KRA Mshahara Calculator)

Calculate Kenyan net take-home pay with KRA PAYE tax bands (10%-35%), SHIF (2.75%), NSSF Tier I & II, Affordable Housing Levy (1.5%), and Personal Relief

KRA Finance Act 2024 / 2025 • SHIF & NSSF Tier I/II

Kenya PAYE & Salary Tax Calculator

Calculate net take-home salary, graduated PAYE tax bands (10% to 35%), new SHIF (2.75%), NSSF Tier I/II pensions, and Housing Levy.

Salary & Statutory Deductions

100% Client-Side
KES (KSh)

Annual Gross: Ksh 1,020,000

Social Health Insurance Fund (SHIF 2.75%)Replaced NHIF: Ksh 2,338/mo
Affordable Housing Levy (1.5%)Statutory levy: Ksh 1,275/mo
Standard Salary Presets (KES / Month)
Monthly Net Take-Home Salary
Ksh 62,725
Paid into your bank account • (Ksh 752,700 / year)
73.8% Kept
Net Salary (73.8%)PAYE Tax (19.4%)
Net Salary NSSF + SHIF + AHL PAYE Tax

Itemized Deductions & KRA PAYECurrency: KES (KSh)

Gross Monthly IncomeKsh 85,000
NSSF Pension Contribution
Statutory retirement savings
-Ksh 2,160
Affordable Housing Levy (1.5%)
Employee contribution
-Ksh 1,275
Social Health Insurance (SHIF 2.75%)
Universal healthcare contribution
-Ksh 2,338
Personal & Health Tax Relief
Personal (2,400) + Insurance relief (15% SHIF)
+Ksh 2,751
KRA PAYE Income TaxEffective rate: 19.4%
-Ksh 16,502
NET MONTHLY TAKE-HOMEKsh 62,725

Kenya PAYE & Statutory Contributions Guide (Finance Act 2024 / 2025)

1. KRA Graduated PAYE Tax Bands

First KES 24,000 (10%) • Next KES 8,333 (25%) • Next KES 467,667 (30%) • Next KES 300,000 (32.5%) • Above KES 800,000 taxed at 35%.

2. Social Health Insurance Fund (SHIF)

Replacing the former NHIF flat-rate scale, SHIF deducts 2.75% of gross monthly salary with no upper cap. Employees receive a 15% insurance tax relief on their SHIF payments.

3. NSSF Act Contributions

Under NSSF Phase 2 rates, employee contributions consist of Tier I (6% up to KES 7,000 = KES 420) and Tier II (6% on earnings between KES 7,000 and KES 36,000 = KES 1,740), totaling up to KES 2,160 per month.

4. Affordable Housing Levy (AHL)

Under the Affordable Housing Act 2024, employees contribute 1.5% of gross monthly income, matched by a 1.5% employer contribution, which qualifies as a tax-allowable deduction.

About Kenya PAYE & Net Salary Calculator (KRA Mshahara Calculator)

Official Kenya Pay As You Earn (PAYE) salary calculator compliant with Kenya Revenue Authority (KRA) and the Finance Act. Accurately calculates Social Health Insurance Fund (SHIF 2.75%), National Social Security Fund (NSSF Tier I & II up to KES 2,160), mandatory Affordable Housing Levy (1.5%), graduated PAYE brackets (10%, 25%, 30%, 32.5%, 35%), and statutory Personal Relief (KES 2,400/month). Instant client-side calculation with zero server uploads.

Key Capabilities & Features

  • Updated KRA graduated PAYE tax brackets up to 35% on high earners
  • New SHIF (Social Health Insurance Fund) 2.75% mandatory deduction
  • NSSF Tier I (KES 420) and Tier II (KES 1,740) automatic contribution cap (KES 2,160)
  • Affordable Housing Levy statutory deduction (1.5% of gross pay)
  • Standard Personal Relief application of KES 2,400 per month (KES 28,800 annually)
  • One-click copyable payslip summary with employer contribution breakdown

How to Use Kenya PAYE & Net Salary Calculator (KRA Mshahara Calculator)

1

Enter Gross Salary

Enter your Gross Monthly or Annual Salary in Kenyan Shillings (KES).

2

Configure Statutory Deductions

Toggle NSSF pension and SHIF health insurance contributions as applicable to your employment.

3

Review Automatic Computations

Examine the computed NSSF Tier I & II, Affordable Housing Levy (1.5%), and SHIF (2.75%).

4

View Net Take-Home Pay

Inspect taxable income, gross PAYE, personal relief credit deduction, and final net bank transfer amount.

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Frequently Asked Questions

How is SHIF calculated compared to NHIF in Kenya?

The new Social Health Insurance Fund (SHIF) replaces the old graduated NHIF scale with a flat statutory deduction of 2.75% of your gross monthly income.

What is the maximum employee NSSF contribution in Kenya?

Under the NSSF Act, employee contributions are split into Tier I (6% of earnings up to KES 7,000, capped at KES 420) and Tier II (6% of earnings between KES 7,000 and KES 36,000, capped at KES 1,740), totaling a maximum monthly deduction of KES 2,160 matched equally by the employer.