Kenya Finance CalculatorAugust 2026
Calculators are for planning and estimation only. Verify final tax, payroll, loan, investment or property figures with the relevant institution or adviser.
Salary tools
SHIF Calculator Kenya
Estimate the monthly Social Health Insurance Fund (2.75%) contribution from gross salary and review its tax deduction benefits.
SHIF Contribution Structure
Statutory guidelines administered by the Social Health Authority (SHA).
| Income Band / Category | Rate / Limit | Notes |
|---|---|---|
| Standard Employee Rate | 2.75% of gross pay | Calculated on full gross monthly income |
| Minimum Monthly Contribution | KSh 300 / month | Statutory floor for informal/self-employed |
| Tax Deduction Status | 100% Allowable | Subtracted before calculating PAYE |
Quick Answers
SHIF Contribution FAQs
How is SHIF calculated in Kenya?
SHIF (Social Health Insurance Fund) is calculated at a flat statutory rate of 2.75% on an employee's total gross monthly income. Unlike the previous graduated NHIF model, there is no maximum monthly cap.
Is SHIF an allowable tax deduction?
Yes, under the Social Health Insurance Act and current tax guidelines, SHIF contributions are an allowable deduction from gross salary before calculating taxable pay, reducing your PAYE tax burden.
How does SHIF differ from the former NHIF?
NHIF used fixed monthly bracket rates (capped at KSh 1,700), whereas SHIF is a standardized 2.75% deduction on all gross earnings designed to fund universal health coverage under the Social Health Authority (SHA).