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Kenya Tax Rates

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

personAuthor: enjugunahubclawhub
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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