⏱️ KRA Statutory Deadlines 9th (PAYE, SHIF, NSSF, Housing Levy): Calculating... 20th (VAT, WHT, MRI & TOT): Calculating...
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Leocap Consultancy

Kenya Tax & Payroll Calculators
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2026 Kenya Statutory Payroll & Tax Workstation

Kenya Gross Pay, Net Pay, VAT/WHT & KRA Penalty Calculators

Compute exact Net Take-Home Pay from Gross, reverse-calculate Required Gross Pay from a Target Net salary, or estimate 16% eTIMS VAT, Withholding Tax, and KRA late filing penalties.

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Employee Earnings & Reliefs Input Gross → Net

KENYA STATUTORY PAYSLIP & PAYE STATEMENT

2026 KRA Graduated Tax Bands • Tax Laws (Amendment) Act Compliant
Net Pay Mode
Total Gross Pay KES 100,000
Total Deductions KES 28,482
Net Take-Home Pay KES 71,518
1. Taxable Income Computation
Gross Cash Pay (Basic + Allowances): KES 100,000
Less: Allowable NSSF + Pension Deduction (Max 30,000): - KES 4,320
Less: Allowable SHIF (2.75%) & Housing Levy (1.5%): - KES 4,250
Net Chargeable (Taxable) Pay: KES 91,430
2. KRA Graduated PAYE Tax Bands
Monthly Tax Band (KES) Rate Taxable Amount Tax Charged
Gross PAYE Tax Charged: KES 22,312
Less: Personal & Insurance Reliefs: - KES 2,400
Net PAYE Payable to KRA (iTax P10): KES 19,912
3. Statutory Deductions & Take-Home Summary
NSSF Employee Contribution: KES 4,320
SHIF Contribution (2.75% of Gross): KES 2,750
Affordable Housing Levy (1.5% of Gross): KES 1,500
NET TAKE-HOME SALARY: KES 71,518
Total Employer Cost to Company (Incl. Employer NSSF, 1.5% AHL & KES 50 NITA): KES 105,870
Quick Statutory Cheat-Sheet

2026 Kenya Tax Rates, Bands & Filing Calendar

Bookmark this desk for instant reference on KRA PAYE bands, Withholding Tax rates, corporate tax, and monthly due dates.

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📊 Monthly PAYE Tax Bands (2026)

Individual Income Tax
Monthly Taxable Pay Annual Equivalent Tax Rate
First KES 24,000 First KES 288,000 10.0%
Next KES 8,333 Next KES 100,000 25.0%
Next KES 467,667 Next KES 5,612,000 30.0%
Next KES 300,000 Next KES 3,600,000 32.5%
Above KES 800,000 Above KES 9,600,000 35.0%
Key Monthly Reliefs & Deductions: Personal Relief: KES 2,400/mo • Insurance Relief: 15% (Max KES 5,000/mo) • Allowable Pension: Max KES 30,000/mo • Mortgage Interest: Max KES 30,000/mo • SHIF (2.75%) & Housing Levy (1.5%) are allowable deductions before tax.

🏛️ Corporate, VAT & Withholding Rates

Business Taxes
Tax Head / Payment Category Resident Non-Resident
Corporate Income Tax (IT2C) 30.0% 30.0%
Management, Consultancy & Professional 5.0% 20.0%
Building, Civil & Contractual Works 3.0% 20.0%
Residential Rental Income (MRI) 7.5% 30.0%
Turnover Tax (TOT - KES 1M to 25M) 3.0% N/A
Value Added Tax (Standard / WH-VAT) 16% / 2% 16.0%
Section 17(2) VAT Rule: Input VAT must be claimed within 6 months of the eTIMS invoice date. All business expenses must be backed by valid eTIMS invoices to be tax-deductible.

📅 Statutory Deadlines & Payroll Levies

Compliance Calendar
Obligation / Statutory Fund Rate / Cap Due Date
PAYE Return (iTax P10) 10% – 35% 9th Monthly
Affordable Housing Levy (AHL) 1.5% + 1.5% 9th Monthly
Social Health Insurance (SHIF) 2.75% Gross 9th Monthly
NSSF (Tier I & Tier II) 6% (Max 4,320) 9th Monthly
NITA Industrial Training Levy KES 50 / staff 9th Monthly
VAT, MRI (7.5%), TOT (3%) & WHT Statutory 20th Monthly
Leocap Internal Target (+8 Days Rule): Our practice processes client reconciliations by the 5th (for PAYE) and 15th (for VAT) to prevent last-minute iTax downtime penalties.