SHIF, Housing Levy & PAYE Net Salary Calculator Kenya 2026
Calculate your net take-home salary in Kenya with the new Social Health Insurance Fund (SHIF 2.75%), statutory Affordable Housing Levy (1.5%), NSSF Tier I & II, and KRA PAYE tax in KES.
SHIF and PAYE Net Salary Calculator Kenya
Methodology
Kenya payroll deductions have undergone major statutory reforms under the Social Health Insurance Act and Affordable Housing Act. Mandatory employee payroll deductions now consist of: 1) SHIF (Social Health Insurance Fund) replacing the old graduated NHIF with a flat 2.75% of gross monthly salary with no upper ceiling (minimum KES 300); 2) Affordable Housing Levy at 1.5% of gross salary; 3) NSSF Tier I (6% of first KES 7,000 = KES 420) and Tier II (6% of earnings up to KES 36,000 = max KES 1,740); and 4) KRA progressive PAYE income tax brackets (10% to 35%) reduced by statutory Personal Relief (KES 2,400/month), Insurance Relief (15% of SHIF), and Housing Relief (15% of Housing Levy).
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User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
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Formula basis
The formula is shown openly and no country rate is inserted automatically.
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Your estimate
AfricalHub is an independent private platform not affiliated with any government agency. Calculations are for educational planning only. Verify official filings with the relevant revenue authority or a qualified professional.
2026 Kenyan Statutory Payroll Deductions Summary Table
| Statutory Deduction | Statutory Rate / Cap | Responsible Agency | Tax Treatment |
|---|---|---|---|
| SHIF Health Insurance | 2.75% of Gross (no upper cap) | Social Health Authority (SHA) | Qualifies for 15% Insurance Relief |
| Affordable Housing Levy | 1.5% of Gross Salary | KRA / State Dept for Housing | Qualifies for 15% Housing Relief |
| NSSF Tier I Pension | 6% of first KES 7,000 (KES 420) | NSSF Kenya Board of Trustees | Tax-exempt pension deduction |
| NSSF Tier II Pension | 6% of KES 7,001–36,000 (max 1,740) | NSSF / Approved Scheme | Tax-exempt pension deduction |
| KRA PAYE Income Tax | Progressive 10% to 35% | Kenya Revenue Authority | Subject to KES 2,400 Personal Relief |
Sources
User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
Frequently asked questions
How is the new SHIF health contribution calculated in Kenya?
Under the Social Health Insurance Fund (SHIF), every Kenyan employee contributes a mandatory 2.75% of their gross monthly salary. Unlike the previous NHIF which was capped at KES 1,700, SHIF has no maximum cap. The minimum statutory contribution is KES 300 per month.
What is the Affordable Housing Levy rate on Kenyan payslips?
The statutory Affordable Housing Levy is 1.5% of gross monthly salary deducted from the employee, matched with an equal 1.5% contribution paid by the employer.
What are the current NSSF pension contribution limits?
Under NSSF Act 2013: Tier I covers pensionable pay up to KES 7,000 (6% = KES 420); Tier II covers pensionable earnings between KES 7,001 and KES 36,000 (6% = up to KES 1,740). The total maximum monthly employee NSSF contribution is KES 2,160.
What tax reliefs reduce my monthly KRA PAYE tax liability?
Taxpayers in Kenya are entitled to: 1) Personal Relief of KES 2,400 per month; 2) Insurance Relief of 15% of SHIF contributions (capped at KES 5,000); and 3) Affordable Housing Relief of 15% of housing levy contributions (capped at KES 9,000).
What are the official KRA PAYE tax bands for 2026?
Monthly taxable pay brackets are: Up to KES 24,000 at 10%; Next KES 8,333 (24,001–32,333) at 25%; Next KES 467,667 (32,334–500,000) at 30%; Next KES 300,000 (500,001–800,000) at 32.5%; and any amount above KES 800,000 at 35%.