Withholding Tax Calculator

WHT is income tax deducted at source by the payer (your client / employer / company), then remitted to KRA on the recipient's behalf. For residents, WHT is treated as an advance payment — you offset it against your annual return. For non-residents, it is final tax.

5% for residents, 20% for non-residents. This covers legal, accounting, auditing, consulting, architecture, engineering, IT and medical services. Resident professional fees of KES 24,000 or below per month are exempt from WHT.

For Kenyan companies whose dividends qualify (resident shareholders): 5% WHT. For non-residents and EAC citizens: same 5%. For other foreign shareholders: 15%. Note: a resident company holding more than 12.5% of shares in a Kenyan company is exempt from WHT on those dividends.

For commercial property rent paid by appointed withholding tax agents: 10% WHT at source. For residential rental income earned by individuals/companies with annual rent between KES 280,000 and KES 15M, the regime is Monthly Rental Income (MRI) at 7.5% instead. Outside the MRI band, normal income tax applies and rent is reported on annual returns.

By the 20th of the month following the month of payment. Generate a payment slip on iTax, then pay via M-Pesa Pay Bill 572572 (Account = your KRA PIN) or via bank. Late remittance attracts a 5% penalty plus 1% per month interest.