kenya-tax-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: ```bash npm install kenya-tax-rates ``` ### Quick Net Salary ```typescript import { getNetSalary } from 'kenya-tax-rates'; const netSalary = getNetSalary(100000); // Returns ~KES 75,000 ``` ### Full Payroll Breakdown ```typescript 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 ```typescript 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 - npm: [kenya-tax-rates](https://www.npmjs.com/package/kenya-tax-rates) - GitHub: [enjuguna/kenya-tax-rates](https://github.com/enjuguna/kenya-tax-rates)