PAYE 2025 vs 2026: what changed on your payslip
The Finance Act 2026 left PAYE bands alone. The change you feel comes from NSSF.
Quick answer
PAYE bands, personal relief, SHIF and the Housing Levy are unchanged in 2026. From February 2026 the NSSF upper limit rose from KSh 72,000 to KSh 108,000, so anyone earning above KSh 72,000 pays up to KSh 2,160 more NSSF a month, partly offset by lower PAYE.
Net pay by salary
| Gross | NSSF 2025 | NSSF 2026 | Net 2025 | Net 2026 | Change |
|---|---|---|---|---|---|
| KSh 20,000 | KSh 1,200 | KSh 1,200 | KSh 17,950 | KSh 17,950 | + KSh 0 |
| KSh 30,000 | KSh 1,800 | KSh 1,800 | KSh 26,194 | KSh 26,194 | + KSh 0 |
| KSh 50,000 | KSh 3,000 | KSh 3,000 | KSh 39,029 | KSh 39,029 | + KSh 0 |
| KSh 72,000 | KSh 4,320 | KSh 4,320 | KSh 52,851 | KSh 52,851 | + KSh 0 |
| KSh 80,000 | KSh 4,320 | KSh 4,800 | KSh 58,213 | KSh 57,877 | − KSh 336 |
| KSh 100,000 | KSh 4,320 | KSh 6,000 | KSh 71,618 | KSh 70,442 | − KSh 1,176 |
| KSh 108,000 | KSh 4,320 | KSh 6,480 | KSh 76,980 | KSh 75,468 | − KSh 1,512 |
| KSh 150,000 | KSh 4,320 | KSh 6,480 | KSh 105,130 | KSh 103,618 | − KSh 1,512 |
| KSh 200,000 | KSh 4,320 | KSh 6,480 | KSh 138,643 | KSh 137,131 | − KSh 1,512 |
| KSh 300,000 | KSh 4,320 | KSh 6,480 | KSh 205,668 | KSh 204,156 | − KSh 1,512 |
2025 figures use NSSF limits of KSh 8,000 and KSh 72,000 (February 2025 to January 2026). 2026 figures use KSh 9,000 and KSh 108,000. Both years deduct SHIF and the Housing Levy before PAYE. Higher NSSF is not lost money: it goes into your pension account and is matched by your employer.
What the Finance Act 2026 did not change
Proposals to raise the tax-free threshold and add a 17.5% band were debated but not enacted. The Act did move the individual tax return deadline to 30 April from the 2026 income year.