What is the net pay on a gross salary of KSh 100,000 in Kenya?

Take-home pay is KSh 70,442 a month, after PAYE of KSh 19,308, NSSF KSh 6,000, SHIF KSh 2,750 and the housing levy KSh 1,500.

How much PAYE is deducted from KSh 100,000?

PAYE is KSh 19,308. Tax across the bands comes to KSh 21,708, then the personal relief of KSh 2,400 is subtracted from the tax itself.

Net pay

KSh 100,000 gross is KSh 70,442 in your hand

You keep 70.4% of it. Deductions total KSh 29,558 a month.

PAYE

KSh 19,308

NSSF

KSh 6,000

SHIF

KSh 2,750

Housing levy

KSh 1,500

The full working

Gross payKSh 100,000
Less NSSF (Tier I KSh 540 + Tier II KSh 5,460)−KSh 6,000
Less SHIF (2.75%)−KSh 2,750
Less housing levy (1.5%)−KSh 1,500
Taxable payKSh 89,750
10% on KSh 1–KSh 24,000 (KSh 24,000)KSh 2,400
25% on KSh 24,001–KSh 32,333 (KSh 8,333)KSh 2,083
30% on KSh 32,334–KSh 500,000 (KSh 57,417)KSh 17,225
Tax across the bandsKSh 21,708
Less personal relief−KSh 2,400
PAYEKSh 19,308
Net payKSh 70,442

Note the order. Statutory deductions come off first to reach taxable pay. The bands then apply to that figure. Personal relief comes off the tax, not off the income — a distinction that trips up most manual calculations.

Other salaries

Assumes a resident employee with no pension contribution, mortgage interest or insurance relief, and no HELB, SACCO or salary advance deductions. NSSF uses the Year 4 rates effective February 2026, with an upper earnings limit of KSh 108,000. Your payslip may differ if your employer structures allowances differently.

Bands from the Income Tax Act Cap 470 as amended by the Finance Act 2023 · SHIF, NSSF and housing levy rates current as of September 2026

All salaries