Tax & pay
Net salary in Kenya 2026: take-home pay for 20 common salaries
What's left of KES 20,000, 50,000 or 100,000 after PAYE, NSSF, SHIF and the Housing Levy? A full 2026 take-home pay table, worked out line by line.
On a gross salary of KES 50,000 a month, take-home pay in 2026 is about KES 39,029. On KES 100,000 it is about KES 70,442. Four deductions come off first: NSSF, SHIF (2.75%), the Housing Levy (1.5%) and PAYE.
The 2026 take-home pay table
Every row below is calculated with the same engine as the METRIKA salary calculator, using the rates in force since February 2026. Figures are monthly, for a resident employee with no extra pension or insurance relief.
| Gross / month | NSSF | SHIF | Housing Levy | PAYE | Take-home |
|---|---|---|---|---|---|
| KES 15,000 | KES 900 | KES 413 | KES 225 | KES 0 | KES 13,463 |
| KES 20,000 | KES 1,200 | KES 550 | KES 300 | KES 0 | KES 17,950 |
| KES 25,000 | KES 1,500 | KES 688 | KES 375 | KES 0 | KES 22,438 |
| KES 30,000 | KES 1,800 | KES 825 | KES 450 | KES 731 | KES 26,194 |
| KES 35,000 | KES 2,100 | KES 963 | KES 525 | KES 1,853 | KES 29,559 |
| KES 40,000 | KES 2,400 | KES 1,100 | KES 600 | KES 3,153 | KES 32,747 |
| KES 45,000 | KES 2,700 | KES 1,238 | KES 675 | KES 4,500 | KES 35,888 |
| KES 50,000 | KES 3,000 | KES 1,375 | KES 750 | KES 5,846 | KES 39,029 |
| KES 60,000 | KES 3,600 | KES 1,650 | KES 900 | KES 8,538 | KES 45,312 |
| KES 70,000 | KES 4,200 | KES 1,925 | KES 1,050 | KES 11,231 | KES 51,594 |
| KES 80,000 | KES 4,800 | KES 2,200 | KES 1,200 | KES 13,923 | KES 57,877 |
| KES 90,000 | KES 5,400 | KES 2,475 | KES 1,350 | KES 16,616 | KES 64,159 |
| KES 100,000 | KES 6,000 | KES 2,750 | KES 1,500 | KES 19,308 | KES 70,442 |
| KES 120,000 | KES 6,480 | KES 3,300 | KES 1,800 | KES 24,909 | KES 83,511 |
| KES 150,000 | KES 6,480 | KES 4,125 | KES 2,250 | KES 33,527 | KES 103,618 |
| KES 200,000 | KES 6,480 | KES 5,500 | KES 3,000 | KES 47,889 | KES 137,131 |
| KES 250,000 | KES 6,480 | KES 6,875 | KES 3,750 | KES 62,252 | KES 170,643 |
| KES 300,000 | KES 6,480 | KES 8,250 | KES 4,500 | KES 76,614 | KES 204,156 |
| KES 500,000 | KES 6,480 | KES 13,750 | KES 7,500 | KES 134,064 | KES 338,206 |
| KES 1,000,000 | KES 6,480 | KES 27,500 | KES 15,000 | KES 292,740 | KES 658,280 |
Monthly figures in KES. NSSF uses the Year 4 limits (KES 9,000 lower and KES 108,000 upper earnings limit).
Why raises feel smaller above about KES 36,000
PAYE is charged in bands. The first KES 24,000 of taxable pay is taxed at 10%, the next KES 8,333 at 25%, and everything from KES 32,334 up to KES 500,000 at 30%. Higher bands of 32.5% and 35% start at KES 500,000 and KES 800,000.
Taxable pay isn't your gross salary. Since December 2024, NSSF, SHIF and the Housing Levy are all deducted before PAYE is worked out, which lowers the tax slightly. Then a personal relief of KES 2,400 a month comes off the tax itself.
Taxable pay crosses KES 32,333 at a gross salary of about KES 36,000. So someone earning KES 45,000 is already paying 30% on the top slice of their pay. That's why a KES 5,000 raise rarely adds KES 5,000 to your M-Pesa.
What a raise is really worth
| Gross / month | Take-home | Extra take-home from a KES 10,000 raise |
|---|---|---|
| KES 30,000 | KES 26,194 | KES 6,553 |
| KES 50,000 | KES 39,029 | KES 6,283 |
| KES 80,000 | KES 57,877 | KES 6,283 |
| KES 100,000 | KES 70,442 | KES 6,367 |
| KES 150,000 | KES 103,618 | KES 6,703 |
| KES 300,000 | KES 204,156 | KES 6,703 |
Use this when negotiating. Ask for raises in net terms, or check the difference in the calculator before you accept a figure.
Did anything change in 2026?
The PAYE bands did not change in 2026. A proposal to make the first KES 30,000 tax-free was dropped from the final Finance Act 2026. The big change for most workers was NSSF: from February 2026, the upper earnings limit rose to KES 108,000, so the maximum employee contribution went up to KES 6,480 a month.
Three real-life examples
Wanjiru, junior accountant, KES 30,000 gross. Her payslip shows NSSF of KES 1,800, SHIF of KES 825, Housing Levy of KES 450 and PAYE of KES 731. She receives KES 26,194, about 87% of her gross pay. Because her taxable pay is mostly in the 10% and 25% bands, her PAYE is low.
Otieno, teacher, KES 65,000 gross. Deductions total KES 16,547 and he takes home KES 48,453. Part of his taxable pay is now in the 30% band, so every extra KES 1,000 he earns adds only about KES 628 to his take-home.
Achieng, finance manager, KES 250,000 gross. Her NSSF is capped at KES 6,480, but SHIF and the Housing Levy keep rising with her pay: KES 6,875 and KES 3,750. Her PAYE is KES 62,252 and she takes home KES 170,643. Saving into a registered pension could cut her PAYE noticeably; see our pension tax relief guide.
How to check your own payslip
- Find your gross pay: basic salary plus taxable allowances such as house, transport or commuter allowance.
- Check NSSF is 6% of pensionable pay, up to KES 6,480.
- Check SHIF is 2.75% of gross and the Housing Levy 1.5% of gross.
- Check PAYE against the salary calculator. Small differences usually come from allowances, benefits in kind, pension or insurance relief.
- Other deductions like SACCO savings, loans, welfare or union dues are voluntary or contractual, not tax. They reduce what you receive but don't change your PAYE.
What your employer really pays
Your employer matches your NSSF and Housing Levy. On a KES 100,000 salary, their total cost is about KES 107,500 a month. Keep this in mind when you compare job offers, or when you're hiring.
Frequently asked questions
What is the net salary of KES 50,000 in Kenya?
About KES 39,029 a month in 2026, after NSSF, SHIF, the Housing Levy and PAYE.
What is the net salary of KES 100,000 in Kenya?
About KES 70,442 a month in 2026. PAYE is about KES 19,308 and the other statutory deductions about KES 10,250.
Is there tax on a salary of KES 24,000 in Kenya?
Usually no. After NSSF, SHIF and the Housing Levy, taxable pay is below KES 24,000, and the 10% tax on it is cancelled out by the KES 2,400 personal relief.
Did PAYE change in the Finance Act 2026?
No. The PAYE bands and the KES 2,400 personal relief stayed the same. The proposal to exempt the first KES 30,000 was not included in the final Act.
Sources
- Kenya Revenue Authority — PAYE
- Grant Thornton Kenya — NSSF Year 4 rates from 1 February 2026
- Social Health Authority — SHIF contributions
- Affordable Housing Act 2024
- Bowmans — Tax Laws (Amendment) Act 2024 highlights
- PwC Kenya — Finance Act 2026 tax alert
Links are for reference only. METRIKA is independent and not affiliated with or endorsed by these organisations.
Last reviewed 1 Oct 2026. METRIKA gives estimates and general information, not financial, tax, legal or immigration advice.