Kenya payroll rates
✓ In force for November 2026
Rate sheet PDFOpen calculator →- Release
- KE-2026.02-r1
- Effective
- 1 Feb – 31 Dec 2026
- Sources checked
- 11 Aug 2026
- Official sources
- 5 linked below
PAYE income tax bands
Employee paysApplied to chargeable pay: gross pay after NSSF, SHIF, the housing levy and allowable deductions.
| Band | Monthly chargeable pay (KSh) | Band width | Rate | Most tax in band |
|---|---|---|---|---|
| First | 0 – 24,000 | 24,000 | 10% | 2,400.00 |
| Next | 24,001 – 32,333 | 8,333 | 25% | 2,083.25 |
| Next | 32,334 – 500,000 | 467,667 | 30% | 140,300.10 |
| Next | 500,001 – 800,000 | 300,000 | 32.5% | 97,500.00 |
| Above | 800,000 and over | — | 35% | No limit |
Each rate applies only to the pay inside its band. Earning KSh 1 more never lowers take-home pay.
Reliefs and allowable deductions
| Item | Type | Monthly amount (KSh) | Applies to |
|---|---|---|---|
| Personal relief | Relief · off the tax | 2,400.00 | Every resident employee, every month |
| Insurance relief | Relief · off the tax | 15%, up to 5,000.00 | Qualifying life, health or education premiums |
| Pension contributions | Deduction · off the pay | 30,000.00 or 30%, if lower | Registered schemes, including NSSF |
| Mortgage interest | Deduction · off the pay | 30,000.00 | Owner-occupied home |
| Post-retirement medical | Deduction · off the pay | 15,000.00 | Registered post-retirement medical fund |
Statutory contributions
| Contribution | Who pays | Rate | Charged on | Limits | Most a month (KSh) |
|---|---|---|---|---|---|
| NSSF pension | Both · 6% each | 6% | Pensionable pay | Tier I first 9,000 → 540 · Tier II 9,001 – 108,000 → 5,940 | 6,480.00 |
| SHIF health | Employee | 2.75% | Gross pay | Minimum 300, no upper limit | — |
| Affordable Housing Levy | Both | 1.5% + 1.5% | Gross pay | No cap | — |
| NITA training levy | Employer | 50.00 | Per employee | Not taken from pay | 50.00 |
NSSF, SHIF and the employee’s housing levy come off before PAYE is worked out.
Official sources
Last checked 11 Aug 2026| Rate | Publication | Website |
|---|---|---|
| PAYE | Kenya Revenue Authority — Pay As You Earn (PAYE) | kra.go.ke ↗ |
| NSSF | National Social Security Fund — Notice to Employers - Year 4 (2026) NSSF Contribution Rates | mygov.go.ke ↗ |
| SHIF | Kenya Law — Social Health Insurance Regulations - Regulation 17 | new.kenyalaw.org ↗ |
| AHL | Kenya Revenue Authority — Collection of Affordable Housing Levy | kra.go.ke ↗ |
| NITA | National Industrial Training Authority — Levy Inspectorate | nita.go.ke ↗ |