Kenya tax: key insights
- Tax year & currency
- 2026 · KES
- Supported coverage
- Resident · equal monthly basic pay · NSSF/SHIF/housing
- Scenario detail 1
- Single resident employee age 30, cash basic salary only, no dependants, benefits, mortgage or additional pension. Annual gross must be at least KES130,920 to avoid unmodeled minimum SHIF rules.
- Scenario detail 2
- January NSSF ceiling KES72,000 monthly; February–December ceiling KES108,000. Employee NSSF 6%, SHIF 2.75% and housing levy 1.5%, all deducted before PAYE. Housing appears under other levies.
- Scenario detail 3
- Personal relief KES28,800. Each month is calculated with its applicable NSSF ceiling; displayed monthly net is the annual average, not a January or February payslip.
Kenya salary & tax FAQs
Sources & accuracy notes
Global Tax Calculator editorial · Content checked against the current model on 7 November 2026. Source publication dates and legal effective dates are separate. No licensed professional review is claimed.
- PwC · kenya · taxes on personal income (2026 review)
- PwC · kenya · other taxes (2026 review)
- PwC · kenya · deductions (2026 review)
- KRA · dated NSSF ceilings and deductibility
Tax residence, additional jobs, benefits and personal reliefs can change your liability. Consult a qualified adviser for decisions that depend on your actual tax position.