Kenya PAYE, SHIF & NSSF Rates Guide for 2026
This 2026 guide outlines the latest PAYE tax brackets, SHIF deduction rates, NSSF contribution rates, and personal reliefs applicable to Kenyan employees. The Finance Bill 2025 introduced no major changes to the income tax regime, so the 2025 rates remain in effect for 2026.
PAYE Tax Brackets (2026 Rates)
| Monthly Pay Bands (Ksh) | Annual Pay Bands (Ksh) | Tax Rate (%) |
|---|---|---|
| On the first 24,000 | On the first 288,000 | 10% |
| On the next 8,333 | On the next 100,000 | 25% |
| On the next 467,667 | On the next 5,612,000 | 30% |
| On the next 300,000 | On the next 3,600,000 | 32.5% |
| On all income above 800,000 | On all income above 9,600,000 | 35% |
SHIF Contribution Rates (2026)
- Rate: 2.75% of gross monthly salary
- Minimum Contribution: Ksh 300 per month
- Maximum Contribution: No upper limit
- Payment Deadline: Employers must remit SHIF by the 9th of the following month
NSSF Contribution Rates (2026)
- Employee Contribution: Up to Ksh 1,080 per month
- Employer Contribution: Matches employee’s amount
- Total Monthly Contribution: Ksh 2,160
Personal Relief (2026)
- Resident Personal Relief: Ksh 2,400 per month (Ksh 28,800 per year)
To stay compliant, use the updated PAYE Calculator 2026 to compute your tax, SHIF, and NSSF deductions accurately.