\r \r

Kenya Tax Rates Skill\r

\r Calculate Kenya payroll taxes and deductions with up-to-date rates for PAYE, SHIF, NSSF, and Housing Levy.\r \r

Features\r

\r

• PAYE - 5-band progressive tax (10% to 35%)\r
• SHIF - 2.75% Social Health Insurance (replaced NHIF Oct 2024)\r
• NSSF - Two-tier pension with auto date-based limits\r
• Housing Levy - 1.5% Affordable Housing Levy\r
• Tax Reliefs - Personal, insurance, pension, mortgage\r \r

Usage\r

\r Install the npm package:\r \r

npm install kenya-tax-rates\r
```\r
\r
### Quick Net Salary\r
\r
```typescript\r
import { getNetSalary } from 'kenya-tax-rates';\r
\r
const netSalary = getNetSalary(100000);\r
// Returns ~KES 75,000\r
```\r
\r
### Full Payroll Breakdown\r
\r
```typescript\r
import { calculatePayroll } from 'kenya-tax-rates';\r
\r
const result = calculatePayroll({\r
  grossSalary: 100000,\r
  pensionContribution: 5000,  // optional\r
  insurancePremium: 2000,     // optional\r
});\r
\r
// Returns:\r
// {\r
//   grossSalary: 100000,\r
//   taxableIncome: 93590,\r
//   deductions: { shif: 2750, nssf: 2160, housingLevy: 1500, paye: 18594 },\r
//   netSalary: 74995,\r
//   employerContributions: { nssf: 2160, housingLevy: 1500 }\r
// }\r
```\r
\r
### Individual Calculators\r
\r
```typescript\r
import { calculatePaye, calculateShif, calculateNssf, calculateHousingLevy } from 'kenya-tax-rates';\r
\r
// PAYE with reliefs\r
const paye = calculatePaye(85000);\r
\r
// SHIF (2.75%, min KES 300, no cap)\r
const shif = calculateShif(50000); // 1375\r
\r
// NSSF (auto-detects 2024/2025 rates based on current date)\r
const nssf = calculateNssf(80000);\r
\r
// Housing Levy (1.5%)\r
const levy = calculateHousingLevy(100000); // 1500\r
```\r
\r
## Current Tax Rates\r
\r
### PAYE Monthly Bands\r
| Income (KES) | Rate |\r
|--------------|------|\r
| 0 - 24,000 | 10% |\r
| 24,001 - 32,333 | 25% |\r
| 32,334 - 500,000 | 30% |\r
| 500,001 - 800,000 | 32.5% |\r
| Above 800,000 | 35% |\r
\r
### NSSF Limits (auto-selected by date)\r
| Period | Lower Limit | Upper Limit | Max Contribution |\r
|--------|-------------|-------------|------------------|\r
| Feb 2024 - Jan 2025 | KES 7,000 | KES 36,000 | KES 2,160 |\r
| From Feb 2025 | KES 8,000 | KES 72,000 | KES 4,320 |\r
\r
### Reliefs\r
- Personal Relief: KES 2,400/month\r
- Insurance Relief: 15% of premiums, max KES 5,000/month\r
- Pension Deduction: Max KES 30,000/month\r
\r
## API Reference\r
\r
| Function | Description |\r
|----------|-------------|\r
| `calculatePayroll(input)` | Full payroll with all deductions |\r
| `getNetSalary(gross, date?)` | Quick net salary calculation |\r
| `calculatePaye(taxableIncome)` | PAYE with reliefs |\r
| `calculateShif(grossSalary)` | SHIF contribution |\r
| `calculateNssf(earnings, date?)` | NSSF two-tier contribution |\r
| `calculateHousingLevy(grossSalary)` | Housing levy (1.5%) |\r
\r
## Source\r
\r
- npm: [kenya-tax-rates](https://www.npmjs.com/package/kenya-tax-rates)\r
- GitHub: [enjuguna/kenya-tax-rates](https://github.com/enjuguna/kenya-tax-rates)\r