Kenya Tax Rates Skill
Calculate Kenya payroll taxes and deductions with up-to-date rates for PAYE, SHIF, NSSF, and Housing Levy.
Features
- PAYE - 5-band progressive tax (10% to 35%)
- SHIF - 2.75% Social Health Insurance (replaced NHIF Oct 2024)
- NSSF - Two-tier pension with auto date-based limits
- Housing Levy - 1.5% Affordable Housing Levy
- Tax Reliefs - Personal, insurance, pension, mortgage
Usage
Install the npm package:
npm install kenya-tax-rates
Quick Net Salary
import { getNetSalary } from 'kenya-tax-rates';
const netSalary = getNetSalary(100000);
// Returns ~KES 75,000
Full Payroll Breakdown
import { calculatePayroll } from 'kenya-tax-rates';
const result = calculatePayroll({
grossSalary: 100000,
pensionContribution: 5000, // optional
insurancePremium: 2000, // optional
});
// Returns:
// {
// grossSalary: 100000,
// taxableIncome: 93590,
// deductions: { shif: 2750, nssf: 2160, housingLevy: 1500, paye: 18594 },
// netSalary: 74995,
// employerContributions: { nssf: 2160, housingLevy: 1500 }
// }
Individual Calculators
import { calculatePaye, calculateShif, calculateNssf, calculateHousingLevy } from 'kenya-tax-rates';
// PAYE with reliefs
const paye = calculatePaye(85000);
// SHIF (2.75%, min KES 300, no cap)
const shif = calculateShif(50000); // 1375
// NSSF (auto-detects 2024/2025 rates based on current date)
const nssf = calculateNssf(80000);
// Housing Levy (1.5%)
const levy = calculateHousingLevy(100000); // 1500
Current Tax Rates
PAYE Monthly Bands
| Income (KES) |
Rate |
| 0 - 24,000 |
10% |
| 24,001 - 32,333 |
25% |
| 32,334 - 500,000 |
30% |
| 500,001 - 800,000 |
32.5% |
| Above 800,000 |
35% |
NSSF Limits (auto-selected by date)
| Period |
Lower Limit |
Upper Limit |
Max Contribution |
| Feb 2024 - Jan 2025 |
KES 7,000 |
KES 36,000 |
KES 2,160 |
| From Feb 2025 |
KES 8,000 |
KES 72,000 |
KES 4,320 |
Reliefs
- Personal Relief: KES 2,400/month
- Insurance Relief: 15% of premiums, max KES 5,000/month
- Pension Deduction: Max KES 30,000/month
API Reference
| Function |
Description |
calculatePayroll(input) |
Full payroll with all deductions |
getNetSalary(gross, date?) |
Quick net salary calculation |
calculatePaye(taxableIncome) |
PAYE with reliefs |
calculateShif(grossSalary) |
SHIF contribution |
calculateNssf(earnings, date?) |
NSSF two-tier contribution |
calculateHousingLevy(grossSalary) |
Housing levy (1.5%) |
Source
1---2name: kenya-tax-rates3description: Calculate Kenya payroll deductions - PAYE, SHIF, NSSF, Housing Levy with accurate 2024/2025 rates4---56# Kenya Tax Rates Skill78Calculate Kenya payroll taxes and deductions with up-to-date rates for PAYE, SHIF, NSSF, and Housing Levy.910## Features1112- **PAYE** - 5-band progressive tax (10% to 35%)13- **SHIF** - 2.75% Social Health Insurance (replaced NHIF Oct 2024)14- **NSSF** - Two-tier pension with auto date-based limits15- **Housing Levy** - 1.5% Affordable Housing Levy16- **Tax Reliefs** - Personal, insurance, pension, mortgage1718## Usage1920Install the npm package:2122```bash23npm install kenya-tax-rates24```2526### Quick Net Salary2728```typescript29import { getNetSalary } from 'kenya-tax-rates';3031const netSalary = getNetSalary(100000);32// Returns ~KES 75,00033```3435### Full Payroll Breakdown3637```typescript38import { calculatePayroll } from 'kenya-tax-rates';3940const result = calculatePayroll({41 grossSalary: 100000,42 pensionContribution: 5000, // optional43 insurancePremium: 2000, // optional44});4546// Returns:47// {48// grossSalary: 100000,49// taxableIncome: 93590,50// deductions: { shif: 2750, nssf: 2160, housingLevy: 1500, paye: 18594 },51// netSalary: 74995,52// employerContributions: { nssf: 2160, housingLevy: 1500 }53// }54```5556### Individual Calculators5758```typescript59import { calculatePaye, calculateShif, calculateNssf, calculateHousingLevy } from 'kenya-tax-rates';6061// PAYE with reliefs62const paye = calculatePaye(85000);6364// SHIF (2.75%, min KES 300, no cap)65const shif = calculateShif(50000); // 13756667// NSSF (auto-detects 2024/2025 rates based on current date)68const nssf = calculateNssf(80000);6970// Housing Levy (1.5%)71const levy = calculateHousingLevy(100000); // 150072```7374## Current Tax Rates7576### PAYE Monthly Bands77| Income (KES) | Rate |78|--------------|------|79| 0 - 24,000 | 10% |80| 24,001 - 32,333 | 25% |81| 32,334 - 500,000 | 30% |82| 500,001 - 800,000 | 32.5% |83| Above 800,000 | 35% |8485### NSSF Limits (auto-selected by date)86| Period | Lower Limit | Upper Limit | Max Contribution |87|--------|-------------|-------------|------------------|88| Feb 2024 - Jan 2025 | KES 7,000 | KES 36,000 | KES 2,160 |89| From Feb 2025 | KES 8,000 | KES 72,000 | KES 4,320 |9091### Reliefs92- Personal Relief: KES 2,400/month93- Insurance Relief: 15% of premiums, max KES 5,000/month94- Pension Deduction: Max KES 30,000/month9596## API Reference9798| Function | Description |99|----------|-------------|100| `calculatePayroll(input)` | Full payroll with all deductions |101| `getNetSalary(gross, date?)` | Quick net salary calculation |102| `calculatePaye(taxableIncome)` | PAYE with reliefs |103| `calculateShif(grossSalary)` | SHIF contribution |104| `calculateNssf(earnings, date?)` | NSSF two-tier contribution |105| `calculateHousingLevy(grossSalary)` | Housing levy (1.5%) |106107## Source108109- npm: [kenya-tax-rates](https://www.npmjs.com/package/kenya-tax-rates)110- GitHub: [enjuguna/kenya-tax-rates](https://github.com/enjuguna/kenya-tax-rates)
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