About PAYE Calculator Kenya
PAYE Calculator Kenya is an independent, static-first web utility built to deliver mathematically verifiable, transparent, and privacy-respecting salary and tax calculations for Kenyan workers, employers, and accountants.
Who runs this site
This resource is independently maintained by {{OWNER_NAME}}. We are not affiliated with, endorsed by, or operated by the Kenya Revenue Authority (KRA), the National Social Security Fund (NSSF), or the Social Health Authority (SHA). Our mission is to eliminate confusion surrounding Kenyan payroll legislation by publishing transparent calculations with full step-by-step mathematical workings. You can explore our foundational PAYE calculator anytime.
Where our rates come from
All formulas, rates, and deduction ceilings implemented on this platform are derived directly from published Kenyan statutes and official gazette notices:
| Statutory Provision | Official Sourcing Document | Effective Date | Last Checked |
|---|---|---|---|
| PAYE Tax Bands (10% to 35%) | Income Tax Act (Cap 470) / Finance Act | Active 2026 | 20 October 2026 |
| Personal Tax Relief (KES 2,400) | KRA Income Tax Act | Active 2026 | 20 October 2026 |
| NSSF Tier I & II (KES 108,000 UEL) | NSSF Act No. 45 of 2013 (Third Schedule) | February 2026 | 20 October 2026 |
| SHIF Contribution (2.75%) | Social Health Insurance Act Regulations | Active 2026 | 20 October 2026 |
| Affordable Housing Levy (1.5%) | Affordable Housing Act 2024 | Active 2024 - 2026 | 20 October 2026 |
How we test it: 10 Verified Test Cases
Unlike competing websites that do not disclose their testing standards, every calculation engine on this site is verified against ten fixed test cases. Our automated test suite runs during every build, ensuring that all 2026 published benchmarks match to the cent:
| Test ID | Gross Pay | NSSF | SHIF | AHL | Taxable Pay | Net PAYE | Net Pay | Build Status |
|---|---|---|---|---|---|---|---|---|
| T1 | 24,000.00 | 1,440.00 | 660.00 | 360.00 | 21,540.00 | 0.00 | 21,540.00 | PASS |
| T2 | 30,000.00 | 1,800.00 | 825.00 | 450.00 | 26,925.00 | 731.25 | 26,193.75 | PASS |
| T3 | 35,000.00 | 2,100.00 | 962.50 | 525.00 | 31,412.50 | 1,853.13 | 29,559.37 | PASS |
| T4 | 50,000.00 | 3,000.00 | 1,375.00 | 750.00 | 44,875.00 | 5,845.85 | 39,029.15 | PASS |
| T5 (Flagship) | 100,000.00 | 6,000.00 | 2,750.00 | 1,500.00 | 89,750.00 | 19,308.35 | 70,441.65 | PASS |
| T6 | 108,000.00 | 6,480.00 | 2,970.00 | 1,620.00 | 96,930.00 | 21,462.35 | 75,467.65 | PASS |
| T7 | 200,000.00 | 6,480.00 | 5,500.00 | 3,000.00 | 185,020.00 | 47,889.35 | 137,130.65 | PASS |
| T8 | 500,000.00 | 6,480.00 | 13,750.00 | 7,500.00 | 472,270.00 | 134,064.35 | 338,205.65 | PASS |
| T9 | 1,000,000.00 | 6,480.00 | 27,500.00 | 15,000.00 | 951,020.00 | 292,740.35 | 658,279.65 | PASS |
| T10 (Relief) | 100,000.00 | 6,000.00 | 2,750.00 | 1,500.00 | 89,750.00 | 17,808.35 | 71,941.65 | PASS |
Update log
- 2026-11-13: Production release deployed with 2026 rates, automated unit test suites, and zero-dependency static engine.
- 2026-10-20: Rates checked and verified against official KRA, NSSF, and SHA notices: 2026 NSSF Upper Earnings Limit (KES 108,000), SHIF (2.75%), and Housing Levy (1.5%).
Disclaimer
To report an error or suggest improvements, please visit our contact page. For monetization policies, read our affiliate disclosure and our privacy policy.