- name
- kenya-tax-rates
- description
- Calculate Kenya payroll deductions - PAYE, SHIF, NSSF, Housing Levy with accurate 2024/2025 rates
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
