Withholding Tax Calculator (Kenya)
Apply KRA resident and non-resident withholding rates to professional fees, dividends, interest, royalties, rent, commissions and other listed payments.
Payment details
Remit within 5 working days. Resident professional / contractual fees of Ksh 24,000 or less in a month are not withheld. Treaties can change non-resident rates. Table snapshot 2026-10. Subject to change.
Tax to withhold
Ksh —
Enter a payment amount.
- Payment type
- —
- Gross payment
- Ksh —
- WHT rate
- —
- Tax withheld
- Ksh —
- Net paid to the payee
- Ksh —
How withholding tax works in Kenya
The payer deducts WHT from certain payments, remits it to KRA within five working days, and pays the payee the balance. iTax then issues a withholding certificate. For a non-resident with no Kenyan PE, WHT is usually final tax. For residents, it is final mainly on qualifying dividends, qualifying interest and winnings — otherwise it is a credit on the annual return.
Example: pay a Kenyan consultant Ksh 100,000. Resident professional WHT is 5% = Ksh 5,000. You remit 5,000 and pay the consultant Ksh 95,000. The same invoice to a non-resident is 20% = Ksh 20,000, unless a tax treaty says otherwise.
Frequently asked questions
What is withholding tax in Kenya? +
WHT is tax deducted at source. The person paying certain incomes (professional fees, dividends, interest, royalties, rent, commissions, and others) withholds the KRA rate, remits it within five working days, and pays the payee the balance. iTax issues a withholding certificate.
Is withholding tax a final tax? +
For a non-resident with no permanent establishment in Kenya, WHT is usually final. For residents it is final mainly on qualifying dividends, qualifying interest and winnings. Other resident WHT is a tax credit when the payee files their annual return.
When do I not withhold on professional fees? +
Resident management, professional, training and contractual fees whose aggregate in a month is Ksh 24,000 or less are exempt from WHT. This calculator applies that exemption to a single payment of Ksh 24,000 or less — if you make several small payments in the same month, add them up yourself.
Do tax treaties change the rate? +
Yes. Non-resident rates can be lower under a double-tax agreement. This tool uses KRA’s published domestic table only. Confirm the treaty rate before you withhold on a foreign payee.
Related calculators
PAYE Calculator
Calculate your Kenyan net pay, PAYE tax, NSSF, SHIF and Housing Levy from gross or net salary — updated for the latest KRA rates.
VAT Calculator
Add Kenya’s standard 16% VAT to a net price, or extract VAT from a VAT-inclusive amount.
NSSF / SHIF / Housing Levy
Calculate Kenya employee NSSF (Tier I & II), SHIF and Affordable Housing Levy from gross salary — without PAYE.