Kenya Net Salary Index 2025
Complete gross-to-net salary table with PAYE, NSSF, SHIF, and Housing Levy for all salary levels
How to Use This Table
This table shows the exact net take-home salary for gross salaries from KES 20,000 to KES 500,000, calculated using the 2025/2026 Kenya tax rates:
- Click any row to see the full detailed breakdown page
- Click column headers to sort the table
- Use the search bar to filter by gross salary amount
- The Eff. Rate column shows total deductions as a % of gross salary
| Gross Salary | NSSF | SHIF | Housing Levy | PAYE | Total Deductions | Net Salary | Eff. Rate |
|---|
Calculation Methodology — Kenya 2025/2026
| Deduction | Rate / Rule | Cap |
|---|---|---|
| NSSF | 6% of gross | Max KES 4,320/month (on KES 72,000+) |
| SHIF | 2.75% of gross | No cap |
| Housing Levy | 1.5% of gross | No cap |
| Taxable Income | Gross − NSSF − SHIF − Housing Levy | — |
| PAYE | Progressive: 10%/25%/30%/32.5%/35% | Personal relief KES 2,400/month |
Frequently Asked Questions
Why is PAYE zero for salaries below about KES 28,000?
After deducting NSSF, SHIF, and Housing Levy from gross salary, the taxable income is reduced. On the reduced taxable income, 10% PAYE is calculated. If this amount is less than the personal relief of KES 2,400/month, PAYE becomes zero. Most Kenyans earning below about KES 28,000 gross pay no income tax at all.
Is NSSF really 6% of my full gross salary?
Yes, under the NSSF Act 2013 (upheld by the Court of Appeal in 2023), NSSF is 6% of gross salary. However, it is capped at KES 4,320/month — so employees earning KES 72,000 or more pay the same fixed amount. The employer matches your contribution.
What replaced NHIF in 2025?
NHIF was replaced by SHIF (Social Health Insurance Fund) in October 2024. Unlike NHIF's capped tiered structure, SHIF is a flat 2.75% of gross salary with no upper limit, meaning high earners pay significantly more.
How accurate are these figures?
All figures are calculated using the official 2025/2026 KRA tax bands, NSSF Act 2013 rates, SHIF rate of 2.75%, and Housing Levy of 1.5%. The calculations assume only statutory deductions — your actual payslip may differ if you have pension top-ups, loan repayments, or other deductions.
Does this table include annual figures?
The table shows monthly figures. To get annual amounts, multiply by 12. For example, a KES 100,000 gross monthly salary means KES 1,200,000 annual gross. Click on any row or visit the individual salary page for full annual and monthly breakdowns.