Kenya Net Salary Calculator 2025
Calculate your take-home pay with the latest tax rates
Salary Information
Salary Breakdown
Gross Salary
KSh 80,000
Total Deductions
KSh 0
Net Salary
KSh 0
| Item | Amount (KSh) |
|---|---|
| Loading... | - |
PAYE Tax Rates (Effective from 1 July 2023)
| Monthly Taxable Pay (KSh) | Annual Taxable Pay (KSh) | Rate (%) |
|---|---|---|
| Up to 24,000 | Up to 288,000 | 10.0% |
| 24,001 - 32,333 | 288,001 - 388,000 | 25.0% |
| 32,334 - 500,000 | 388,001 - 6,000,000 | 30.0% |
| 500,001 - 800,000 | 6,000,001 - 9,600,000 | 32.5% |
| Above 800,000 | Above 9,600,000 | 35.0% |
PAYE (Pay As You Earn) is a method of paying income tax where the employer deducts tax from an employee's wages or pension before paying them.
SHIF Contributions
The Social Health Insurance Fund (SHIF) replaced NHIF starting from October 1, 2024.
- Contribution rate: 2.75% of gross monthly salary
- Contributions are fully tax-deductible from December 27, 2024
SHIF contributions help fund healthcare services for all Kenyans under the Social Health Insurance Act of 2023.
NSSF Contributions (From February 2025)
| Tier | Pensionable Pay (KSh) | Employee Contribution | Employer Contribution |
|---|---|---|---|
| Tier I | Up to 8,000 | 6% (Max KSh 480) | 6% (Max KSh 480) |
| Tier II | 8,001 - 72,000 | 6% (Max KSh 3,840) | 6% (Max KSh 3,840) |
Employers may opt out of Tier II contributions if they have an alternative pension scheme in place. The employee's NSSF contribution is tax-deductible.
Housing Levy
The Affordable Housing Levy was reintroduced under the Affordable Housing Act of 2024:
- Effective date: March 19, 2024
- Employee contribution: 1.5% of gross monthly salary
- Employer contribution: 1.5% of gross monthly salary
- The employee's contribution is fully tax-deductible from December 27, 2024
The Housing Levy aims to fund affordable housing projects in Kenya.
Tax Relief and Allowances (Effective December 27, 2024)
| Relief Type | Monthly Limit (KSh) | Annual Limit (KSh) |
|---|---|---|
| Personal Relief | 2,400 | 28,800 |
| Insurance Relief | 5,000 | 60,000 |
| Allowable Pension Fund Contribution | 30,000 | 360,000 |
| Allowable Owner Occupier Interest | 30,000 | 360,000 |
| Allowable Aggregate Benefits | 5,000 | 60,000 |
| Allowable Meals Benefit | 5,000 | 60,000 |
| Disability Exemption | 150,000 | 1,800,000 |
Tax reliefs reduce your taxable income, resulting in lower tax payable. Ensure you claim all the reliefs you're eligible for.