kenya-tax-rates

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

• npm: kenya-tax-rates
• GitHub: enjuguna/kenya-tax-rates