What are the PAYE tax bands in Kenya?

10% on the first KSh 24,000 a month, 25% up to KSh 32,333, 30% up to KSh 500,000, 32.5% up to KSh 800,000, and 35% above that. Personal relief of KSh 2,400 is then subtracted from the tax.

What is deducted from a Kenyan salary?

NSSF at 6% up to an upper limit of KSh 108,000, SHIF at 2.75% of gross with a KSh 300 minimum, the housing levy at 1.5% of gross, and PAYE on what remains.

Net pay

What your salary actually leaves you

Four deductions come out before you see anything: NSSF, SHIF, the housing levy and PAYE. Here is what each gross salary is worth in hand.

Gross	PAYE	All deductions	Take home
KSh 15,000	KSh 0	KSh 1,538	KSh 13,462
KSh 20,000	KSh 0	KSh 2,050	KSh 17,950
KSh 25,000	KSh 0	KSh 2,563	KSh 22,437
KSh 30,000	KSh 731	KSh 3,806	KSh 26,194
KSh 40,000	KSh 3,153	KSh 7,253	KSh 32,747
KSh 50,000	KSh 5,846	KSh 10,971	KSh 39,029
KSh 60,000	KSh 8,538	KSh 14,688	KSh 45,312
KSh 70,000	KSh 11,231	KSh 18,406	KSh 51,594
KSh 80,000	KSh 13,923	KSh 22,123	KSh 57,877
KSh 100,000	KSh 19,308	KSh 29,558	KSh 70,442
KSh 120,000	KSh 24,909	KSh 36,489	KSh 83,511
KSh 150,000	KSh 33,527	KSh 46,382	KSh 103,618
KSh 200,000	KSh 47,889	KSh 62,869	KSh 137,131
KSh 250,000	KSh 62,252	KSh 79,357	KSh 170,643
KSh 300,000	KSh 76,614	KSh 95,844	KSh 204,156
KSh 500,000	KSh 134,064	KSh 161,794	KSh 338,206

The tax bands

KSh 1 – KSh 24,00010%
KSh 24,001 – KSh 32,33325%
KSh 32,334 – KSh 500,00030%
KSh 500,001 – KSh 800,00032.5%
Above KSh 800,00035%

Personal relief of KSh 2,400 a month is subtracted from the tax, not from the income. Anyone earning KSh 24,000 or less pays no PAYE, because 10% of 24,000 is exactly the relief.

Figures assume a resident employee with no pension, mortgage or insurance relief and no HELB or SACCO deductions. NSSF uses the Year 4 rates effective February 2026.

Income Tax Act Cap 470 as amended by the Finance Act 2023 · Rates current as of September 2026