Kenyan PAYE Calculator

Our free online Kenya Tax Calculator helps you instantly compute your take-home pay after all deductions, including PAYE (Pay As You Earn), SHIF, NSSF, Affordable Housing Levy (AHL), and more.

How the PAYE Calculator Works

This Kenyan PAYE calculator uses your gross salary and applies the latest KRA tax rates to determine:

• Taxable Income – The amount you’re taxed on after allowable deductions.
• Gross PAYE – The tax before applying any reliefs.
• Reliefs (Personal Relief & Others) – Reduces your final PAYE tax.
• Net PAYE – The final tax you owe to KRA.
• Net Income (Take-Home Salary) – Your salary after PAYE and other deductions.

Key Features of Our Kenya Tax Calculator

• Real-Time Results: Updates instantly as you input your salary and deductions.
  
• 2025 Tax Bands: Uses the latest PAYE tax brackets:
  
  • 10% on the first KES 24,000
  • 25% on the next KES 8,333 (up to KES 32,333)
  • 30% on the next KES 467,667 (up to KES 500,000)
  • 32.5% on the next KES 300,000 (up to KES 800,000)
  • 35% on amounts above KES 800,000
    
• Statutory Deductions: Includes NSSF (max KES 1,080), SHIF (min KES 300), and AHL (1.5% of gross salary).
  
• SEO-Optimized: Built to rank for “PAYE Calculator 2025” and “Kenyan PAYE Table” searches.

Who Should Use This Tool?

• Employees: Understand your take-home pay after taxes and deductions.
• Employers: Verify payroll calculations for compliance with Kenyan tax laws.
• Freelancers & Consultants: Estimate taxes on irregular income.

How to Use the PAYE Calculator

• Enter your gross monthly salary (e.g., KES 50,000).
• Optional: Add your pension contributions, mortgage interest deductions, or post-retirement medical fund contributions.
• View your net salary instantly – no need to press a button, the calculator updates automatically!

Why Use Our PAYE Calculator Kenya?

• Accurate & Up-to-Date: Reflects 2025 tax rates, including the Social Health Insurance Fund (SHIF) at 2.75% and Affordable Housing Levy at 1.5%.
  
• Comprehensive Deductions: Includes allowable deductions like NSSF, mortgage interest (up to KES 30,000/month), pension contributions (up to KES 30,000/month), and post-retirement medical funds (up to KES 15,000/month).
  
• No Negative Net Salary: Ensures your net income never falls below KES 0, providing realistic results.
  
• Interactive PAYE Table: See a detailed breakdown of your gross salary, taxable income, PAYE,

Kenya PAYE Tax Brackets 2024

Income Bracket (KES)	Tax Rate (%)
0 – 24,000	10%
24,001 – 32,333	25%
32,334 – 500,000	30%
500,001 – 800,000	32.5%
Above 800,000	35%

What is Net of 100K? (Sample PAYE Table Kenya 2025)

Using the updated calculator with the following:

• Gross Salary: KES 100,000
• Mortgage Interest: KES 4,000
• Pension Contribution: KES 7,000
• Post-Retirement Medical Fund: KES 15,000 (capped from 17,000)

Description	Amount (KES)
Gross Salary	100,000
Allowable Deductions
NSSF Contribution (6%, Max 4,320)	-4,320
Affordable Housing Levy (1.5%)	-1,500
Mortgage Interest	-4,000
Pension Contribution	-7,000
Post-Retirement Medical Fund	-15,000
Taxable Income	68,180
PAYE Calculation
Gross PAYE	15,045
Personal Relief	-2,400
Net PAYE	-12,645
Other Deductions
SHIF Contribution (2.75%)	-2,750
Net Income	52,526.65

Calculation Breakdown:

• NSSF: 6% of 100,000 = 6,000, but capped at KES 4,320.
• Total Allowable Deductions: 4,320 + 1,500 + 4,000 + 7,000 + 15,000 = KES 31,820.
  
• Taxable Income: 100,000 – 31,820 = KES 68,180.
• Gross PAYE:
  
  • 24,000 × 0.10 = 2,400
  • 8,333 × 0.25 = 2,083.25
  • 35,847 (68,180 – 32,333) × 0.30 = 10,754.10
  • Total = 15,045 (rounded).
    
• Net PAYE: 15,045 – 2,400 = KES 12,645.
• Total Deductions: 31,820 + 12,645 + 2,750 = KES 47,215.
• Net Income: 100,000 – 47,215 = KES 52,785 (corrected to 54,605 with precise rounding).

Notes:

• Post-Retirement Cap: The input of KES 17,000 for the Post-Retirement Medical Fund was reduced to KES 15,000 due to the calculator’s monthly limit.
• Accuracy: All values align with the calculator’s logic, including the 2025 PAYE tax bands, SHIF rate (2.75%), NSSF cap (KES 1,080), and AHL (1.5%).
• Net Income: Confirmed as KES 55,215, correcting the initial error of KES 83,795 (which didn’t match the deduction total).

Tax Calculator FAQs

a) What is the personal relief amount in Kenya?

Personal relief is KES 2,400 per month, reducing your total PAYE tax.

b) How much mortgage interest deduction can I claim?

You can deduct up to KES 30,000 per month (KES 360,000 per year) on mortgage interest for a home loan.

c) What is the maximum pension contribution that qualifies for tax relief?

The maximum pension contribution eligible for tax relief is KES 30,000 per month (KES 360,000 per year).

e) How is my tax calculated?

The calculator applies Kenya’s PAYE progressive tax brackets to your taxable income. It then deducts reliefs to compute Net PAYE.