Kenya Net Salary Calculator 2026

How is net salary calculated in Kenya?

In Kenya, net salary is calculated by subtracting social security contributions (NSSF (Pension) + SHIF (Health)) and income tax (PAYE (Income Tax, KRA) 2024) from the annual gross salary.

PAYE (Income Tax, KRA) 2024 uses a progressive scale. Rates range from 10 % for the lowest incomes to 35 % for the highest. Only the portion of income that falls within each bracket is taxed at that rate, never the full salary.

NSSF (Pension) + SHIF (Health) contributions amount to approximately 8,75 % of gross salary, funding the pension, healthcare and other social benefits available to employees in Kenya.

This calculator uses official data from Kenya Revenue Authority (kra.go.ke) for 2026. Results are indicative; for exact calculations or specific situations (personal deductions, special regimes) consult a tax adviser or the country's tax authority.

Kenya provides a personal relief of KES 28,800/year (a direct tax credit equivalent to exempting the first KES 288,000/year at 10%). The employee contributes to NSSF (pension, 6%) and SHIF—the NHIF replacement—(health, 2.75%). The employer adds 6% to NSSF. NSSF rates apply on pensionable pay up to a monthly cap.