What is the net pay on a gross salary of KSh 300,000 in Kenya?

Take-home pay is KSh 204,156 a month, after PAYE of KSh 76,614, NSSF KSh 6,480, SHIF KSh 8,250 and the housing levy KSh 4,500.

How much PAYE is deducted from KSh 300,000?

PAYE is KSh 76,614. Tax across the bands comes to KSh 79,014, then the personal relief of KSh 2,400 is subtracted from the tax itself.

Net pay

KSh 300,000 gross is KSh 204,156 in your hand

You keep 68.1% of it. Deductions total KSh 95,844 a month.

PAYE

KSh 76,614

NSSF

KSh 6,480

SHIF

KSh 8,250

Housing levy

KSh 4,500

The full working

Gross payKSh 300,000
Less NSSF (Tier I KSh 540 + Tier II KSh 5,940)−KSh 6,480
Less SHIF (2.75%)−KSh 8,250
Less housing levy (1.5%)−KSh 4,500
Taxable payKSh 280,770
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 248,437)KSh 74,531
Tax across the bandsKSh 79,014
Less personal relief−KSh 2,400
PAYEKSh 76,614
Net payKSh 204,156

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