Kenya Tax Rates

Comprehensive payroll calculation utilities for Kenya. Calculate PAYE, SHIF, NSSF, Housing Levy, and apply tax reliefs with accurate, up-to-date rates.

Features

• PAYE Calculator - Progressive 5-band income tax (10% to 35%)
• SHIF Calculator - 2.75% Social Health Insurance (replaced NHIF Oct 2024)
• NSSF Calculator - Two-tier pension with auto date-based limits
• Housing Levy - 1.5% Affordable Housing Levy
• Tax Reliefs - Personal, insurance, pension, mortgage deductions
• Full Payroll - Complete salary breakdown with all deductions

Installation

npm install kenya-tax-rates

Quick Start

import { calculatePayroll, getNetSalary } from 'kenya-tax-rates';

// Quick net salary calculation
const netSalary = getNetSalary(100000);
console.log(`Net Salary: KES ${netSalary}`);

// Full payroll breakdown
const payroll = calculatePayroll({
  grossSalary: 100000,
  pensionContribution: 5000, // Optional
  insurancePremium: 2000,    // Optional
});

console.log(payroll);
// {
//   grossSalary: 100000,
//   taxableIncome: 93590,
//   deductions: {
//     shif: 2750,
//     nssf: 2160,
//     housingLevy: 1500,
//     paye: 18594.70,
//     totalDeductions: 25004.70
//   },
//   netSalary: 74995.30,
//   ...
// }

Individual Calculators

import {
  calculatePaye,
  calculateShif,
  calculateNssf,
  calculateHousingLevy,
} from 'kenya-tax-rates';

// PAYE with reliefs
const paye = calculatePaye(85000);
// { grossPaye: 21283.35, personalRelief: 2400, netPaye: 18883.35, ... }

// SHIF (2.75%, min KES 300)
const shif = calculateShif(50000); // 1375

// NSSF (auto-detects 2024/2025 rates)
const nssf = calculateNssf(80000);
// { tierOne: 480, tierTwo: 3840, employeeTotal: 4320, ... }

// Housing Levy (1.5%)
const levy = calculateHousingLevy(100000); // 1500

Current Tax Rates (2024/2025)

PAYE Tax Bands (Monthly)

| Income Range (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% |

Statutory Deductions

| Deduction | Rate | Notes | |-----------|------|-------| | SHIF | 2.75% | Min KES 300, no cap | | NSSF | 6% | Up to UEL (see below) | | Housing Levy | 1.5% | Employee + Employer |

NSSF Limits

| Period | LEL | UEL | 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
• Mortgage Interest: Max KES 30,000/month

API Reference

calculatePayroll(input: PayrollInput): PayrollResult

Full payroll calculation with all deductions and reliefs.

getNetSalary(grossSalary: number, date?: Date): number

Quick net salary calculation.

calculatePaye(taxableIncome: number, insurancePremium?: number, shifContribution?: number): PayeResult

PAYE calculation with reliefs.

calculateShif(grossSalary: number): number

SHIF contribution (2.75%, min KES 300).

calculateNssf(pensionableEarnings: number, date?: Date): NssfResult

NSSF two-tier contribution.

calculateHousingLevy(grossSalary: number): number

Employee housing levy (1.5%).

License

MIT