What is deducted from a Kenyan payslip?

PAYE income tax, SHIF at 2.75% of gross, your 6% NSSF pension contribution and the 1.5% Affordable Housing Levy. SHIF, NSSF and the housing levy are allowable deductions before PAYE is calculated.

How is PAYE calculated in Kenya?

PAYE uses KRA's monthly bands — 10% up to 24,000, 25% to 32,333, 30% to 500,000, 32.5% to 800,000 and 35% above — applied to taxable pay, with a 2,400 monthly personal relief subtracted from the tax.

SHIF (the Social Health Insurance Fund) replaced NHIF in October 2024 and is charged at 2.75% of gross pay.

What is the net pay on a 80,000 KES salary in Kenya?

On 80,000 KES gross: SHIF 2,200, NSSF 4,320 and Housing Levy 1,200 are deducted first, leaving 72,280 taxable. PAYE works out to about 14,067 after the 2,400 relief. Total deductions are roughly 21,787, giving net pay of about 58,213 KES.

Yes. NSSF is 6% of pensionable pay up to an upper limit of 72,000 KES, so the maximum employee contribution is 4,320 KES per month (Tier I to 8,000 plus Tier II to 72,000). Your employer matches it.

What is the personal relief in Kenya?

Every PAYE taxpayer gets a personal relief of 2,400 KES per month, subtracted directly from the PAYE figure. It means low earners often pay little or no PAYE.

Are SHIF, NSSF and the Housing Levy taken before PAYE?

Yes. SHIF, your NSSF contribution and the Affordable Housing Levy are allowable deductions, so PAYE is charged on gross pay minus those three amounts, not on the full gross.

Kenya Payslip & Net Pay Calculator (PAYE, SHIF, NSSF, Housing Levy)

Kenya payslip and net pay calculator

Enter your gross monthly pay and see your net take-home after every statutory deduction: PAYE income tax, SHIF (2.75%), NSSF (6% pension) and the 1.5% Affordable Housing Levy. Each line is broken out and explained in plain English so you can understand exactly where your money goes — useful for employees checking a payslip and employers running quick estimates.

How it works

The calculator first takes the three statutory contributions off your gross pay: SHIF at 2.75%, NSSF at 6% of pensionable pay (capped at 72,000 KES, so a maximum of 4,320 KES), and the Affordable Housing Levy at 1.5%. Because all three are allowable deductions, taxable pay = gross − SHIF − NSSF − AHL. PAYE is then charged on that taxable figure using KRA’s banded rates, and the 2,400 KES monthly personal relief is subtracted from the result. Net pay is gross minus PAYE and the three contributions.

Example

On a gross of 80,000 KES: SHIF = 2,200, NSSF = 4,320 (capped), AHL = 1,200. Taxable pay = 80,000 − 7,720 = 72,280. PAYE before relief is 10%×24,000 (2,400) + 25%×8,333 (2,083) + 30%×39,947 (11,984) = 16,467; after the 2,400 relief, PAYE ≈ 14,067. Total deductions ≈ 21,787, so net take-home ≈ 58,213 KES.

Deduction	Rate	On 80,000 KES
SHIF	2.75% of gross	2,200
NSSF	6%, max 4,320	4,320
Housing Levy	1.5% of gross	1,200
PAYE	bands − 2,400 relief	≈ 14,067
Net pay	—	≈ 58,213

Built on 2025 KRA PAYE bands and current SHIF, NSSF and housing-levy rates, and worked out entirely in your browser — nothing is uploaded. Estimates for guidance only.