Withholding Tax Calculator
Kenya WHT 2026 · Professional fees · Dividends · Rental · Interest · Royalties
Kenya withholding tax (WHT) rates
The withholding tax calculator works out KRA WHT for any payment type and residency status. It covers professional and management fees (5% resident / 20% non-resident), dividends (5% / 15%), commercial rent (10%), royalties, interest, and more, with the correct 2026 rates and the resident exemption thresholds built in.
Enter the gross amount (or work backwards from the net), pick the payment type, and the calculator shows the WHT to withhold and remit to KRA, and the net the recipient receives. It also flags whether the WHT is a final tax (non-residents) or an advance you reclaim on your annual return (residents).
Frequently Asked Questions
What is Withholding Tax in Kenya?
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.
What is the WHT rate on professional fees?
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.
What is the WHT rate on dividends?
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.
Is rental income subject to WHT?
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.
When do I remit WHT to KRA?
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.