Kenya Tax Calculator (2026)
Income tax rates and take-home pay for Kenya
Kenya Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| First bracket | KES 0 - KES 288,000 | 10.0% |
| Second bracket | KES 288,000 - KES 388,000 | 25.0% |
| Third bracket | KES 388,000 - KES 6,000,000 | 30.0% |
| Fourth bracket | KES 6,000,000 - KES 9,600,000 | 32.5% |
| Fifth bracket | KES 9,600,000+ | 35.0% |
Tax credit: KES 28,800
National Social Security Fund (NSSF)
Fixed amount: KES 4,320 per year
Capped at KES 4,320 per year
Social Health Insurance Fund (SHIF)
| Bracket | Income Range | Rate |
|---|---|---|
| SHIF contribution rate | KES 0+ | 2.8% |
Affordable Housing Levy (AHL)
| Bracket | Income Range | Rate |
|---|---|---|
| AHL contribution rate | KES 0+ | 1.5% |
Key Facts
Tax Year
2025
Currency
KES
Top Rate
35.0%
Brackets
5 brackets
Tax Credit
KES 28,800
Social Contributions
3 items
Assumptions
- · Model represents a resident employee earning employment income in Kenya.
- · Personal relief of KES 28,800 per annum (KES 2,400 per month) applied as a tax credit.
- · NSSF contributions capped at KES 4,320 per annum (effective 1 February 2025) and are deductible from taxable income.
- · SHIF contributions at 2.75% of gross salary are deductible from taxable income (per Tax Laws Amendment Act 2024).
- · Affordable Housing Levy (AHL) at 1.5% of gross salary is deductible from taxable income (per Tax Laws Amendment Act 2024).
- · Mortgage interest deduction capped at KES 360,000 per annum is not modeled as it requires specific property ownership; available to qualifying homeowners.
- · Retirement benefit scheme contributions (up to 30% of pensionable income or KES 360,000 per annum, whichever is lowest) are not modeled as they are optional and variable.
- · Insurance relief (15% of premiums, max KES 60,000 per annum) not modeled as it requires proof and varies by individual circumstances.
- · Post-retirement medical fund contributions not modeled as they are optional.
- · Employment expense reimbursements (travel, entertainment, mileage) excluded as they are reimbursements, not taxable income.
- · Model assumes no multiple employers, no rental income, no special expat deductions, and standard PAYE withholding.
Frequently asked questions
How much income tax will I pay in Kenya?
Kenya has a progressive tax system with five income tax brackets ranging from 10% on the first KES 288,000 to 35% on income above KES 9,600,000. You'll receive a personal relief credit of KES 28,800 per year to reduce your tax liability, and your taxable income is calculated after deducting NSSF, SHIF, and Affordable Housing Levy contributions.
What are the mandatory deductions from my salary in Kenya?
As an employee in Kenya, you'll have three main mandatory deductions: NSSF (National Social Security Fund) capped at KES 4,320 per year, SHIF (Social Health Insurance Fund) at 2.75% of your gross salary, and the Affordable Housing Levy at 1.5% of your gross salary. All three are deductible from your taxable income, which reduces your overall income tax burden.
How much will I take home if I earn KES 500,000 per month?
You can use the calculator on this page to get an exact figure, but your take-home pay will depend on your income tax bracket, personal relief, and the three mandatory deductions (NSSF, SHIF, and AHL). At that income level, you'd be in the 30% bracket, but the progressive system means you only pay that rate on income above KES 388,000.
Is there a mortgage interest deduction available in Kenya?
Yes, Kenya allows mortgage interest deductions capped at KES 360,000 per year for qualifying homeowners, but this requires specific property ownership documentation. This calculator does not model this deduction, so if you qualify, your actual tax liability could be lower than shown here.
Do expats or remote workers pay different taxes in Kenya?
This calculator models standard PAYE withholding for resident employees earning employment income in Kenya and does not include special expat deductions or multiple employer scenarios. If you have a unique situation such as rental income or are a non-resident, your tax obligations may differ, and you should consult a local tax professional.
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