Enter your gross monthly salary and this calculator works out the Affordable Housing Levy — 1.5% employee deduction, 1.5% employer match, and the combined amount remitted to the Fund.
The Affordable Housing Levy (AHL) deducts a flat 1.5% of gross salary from every employee's pay, and the employer matches it with another 1.5% out of pocket. This Housing Levy Calculator takes your gross monthly salary and shows both the employee deduction and the employer's matching contribution.
How Is the Housing Levy Calculated From Gross Salary?
The Affordable Housing Levy deducts 1.5% of gross monthly salary from the employee, and the employer remits a matching 1.5% on top — so 3% of gross salary reaches the Affordable Housing Fund in total, though only the 1.5% employee share ever appears as a payslip deduction.
What Counts as Gross Salary for the Housing Levy?
Gross salary for AHL is basic pay plus cash allowances — housing, transport, entertainment, and hardship allowances included — matching the same gross pay definition used for NSSF and SHIF. Non-cash benefits and one-off payments such as bonuses are excluded.
Is There a Minimum or Maximum Housing Levy Contribution?
No. Unlike SHIF's KES 300 floor or NSSF's tiered earnings limits, the Housing Levy has no minimum and no maximum — the 1.5% rate applies to gross salary at every income level, from the lowest earner to the highest.
Does the Employer Also Pay the Housing Levy?
Yes. The Affordable Housing Act 2024 requires the employer to match the employee's 1.5% contribution with an equal 1.5% of the same employee's gross salary, paid entirely by the employer and never deducted from the employee's pay. Self-employed and other income earners remit both halves — 3% of their gross income — themselves.
Does the Housing Levy Reduce My PAYE?
Yes. The employee's Housing Levy contribution is an allowable deduction against taxable income, so it's subtracted from gross pay before PAYE is calculated — the same treatment given to NSSF and pension contributions. This calculator only computes the levy itself; use the Net Pay Calculator to see how it flows through into your final PAYE and net pay.
How Do I Use the Housing Levy Calculator?
Enter your gross monthly salary. The calculator multiplies that figure by 1.5% to show your employee deduction, then shows the employer's matching 1.5% and the combined 3% that reaches the Affordable Housing Fund each month.
Verify with KRA: This calculator applies the 1.5%-of-gross-salary rate set out in the Affordable Housing Act 2024. Confirm your exact deduction against your payslip or KRA's official Housing Levy calculator before relying on it for payroll.
How much is the Affordable Housing Levy in Kenya?
The Affordable Housing Levy deducts 1.5% of an employee's gross monthly salary, and the employer matches it with another 1.5% — 3% of gross salary in total reaches the Affordable Housing Fund each month.
Is there a minimum or maximum Housing Levy contribution?
No. The Housing Levy has no minimum and no maximum contribution — the 1.5% rate applies to gross salary at every income level under the Affordable Housing Act 2024.
Does the Housing Levy reduce my PAYE?
Yes. The employee's 1.5% Housing Levy contribution is deducted from gross pay before PAYE is calculated, lowering taxable income the same way NSSF and pension contributions do.