Kenya payroll calculator, 2026 rates.

Take gross pay, subtract NSSF, SHIF and the housing levy to get taxable pay, then tax it in monthly bands: 10% to 24,000 · 25% to 32,333 · 30% to 500,000 · 32.5% to 800,000 · 35% above 800,000. Subtract personal relief of 2,400 and any insurance relief. The Finance Act 2026 did not change the bands or the reliefs.

Yes. Since the Tax Laws (Amendment) Act 2024 took effect on 27 December 2024, all three come off pay before PAYE is worked out. The old 15% housing relief and the insurance relief on SHIF no longer apply.

From February 2026 (Year 4), employee and employer each pay 6%: Tier I on pay up to 9,000 and Tier II on pay from 9,000 to 108,000. The most either side pays is 6,480 a month. The NSSF Act is still before the Court of Appeal, so check for news before each payroll.

2.75% of gross pay, at least 300 a month, with no upper limit. Only the employee pays it; the employer remits it to SHA by the 9th of the next month.

A matching NSSF contribution, 1.5% housing levy and the NITA levy of 50 per employee. The calculator adds these up as the cost to the employer.

No. The calculator runs in your browser and the payslip PDF is made on your device. No ad pixel runs on this page.

Not yet. Hesafi keeps your books: record each month's salaries, PAYE, SHIF, NSSF and housing levy as expenses next to your sales and M-PESA, and your profit stays right. Start free; Standard is KES 3,500 once.