Pick the payment type and whether the payee is resident or non-resident, and see the WHT to deduct and the net amount payable. Results update as you type.
%
KES
Net amount payable
KES95,000.00
Gross paymentKES 100,000.00
Withholding tax (5%)KES 5,000.00
Net payable to payeeKES 95,000.00
At or below KES 24,000 in the month, resident management, professional, training and contractual fees are exempt from WHT. Check the monthly aggregate to the same payee before deducting.
Common rates
Withholding tax rates at a glance
Indicative rates for frequently withheld payments. Double tax agreements may reduce non-resident rates, and EAC Partner State citizens enjoy preferential rates on some payments.
Payment type
Resident
Non-resident
Management, professional, training or consultancy fee
5%
20%
Agency or contractual fee
3%
20%
Dividend
5%*
15%
Interest (financial institutions)
15%
15%
Royalty
5%
20%
Rent (appointed agent / immovable property)
7.5%
30%
Digital content monetisation
5%
20%
Sales promotion, marketing & advertising
5%
20%
Insurance or reinsurance premium
5%
5%
Winnings from betting & gaming
20%
20%
*Dividends are exempt where a resident company holds 12.5% or more of the voting power in the company paying the dividend.
Resident management, professional, training and contractual fees of KES 24,000 or below in a month are exempt from WHT.
EAC Partner State citizens are charged 15% on consultancy fees and 5% on dividends and royalties.
Withholding tax must be remitted to KRA within five days after the deduction is made.
For residents, WHT is generally not a final tax, so the payee offsets it against the annual income tax liability. It is final on winnings, qualifying interest, qualifying dividends, and pensions.