Withholding Tax Calculator Kenya 2026
Calculate withholding tax on payments to residents and non-residents. Updated for 2026 KRA rates.
Withholding Tax Rates Kenya 2026
Withholding tax (WHT) is deducted at source when making certain payments. The payer deducts the tax and remits it to KRA by the 20th of the following month via iTax.
| Payment Type | Rate |
|---|---|
| Management/professional fees (resident) | 5% |
| Management/professional fees (non-resident) | 20% |
| Dividends (resident) | 5% |
| Dividends (non-resident) | 15% |
| Interest (resident) | 15% |
| Interest (non-resident) | 15% |
| Royalties (resident) | 5% |
| Royalties (non-resident) | 20% |
| Rent (immovable property) | 10% |
| Insurance commission | 10% |
| Contractual fee (non-resident) | 20% |
| Pension/retirement (lump sum) | 5% |
| Winnings (betting/gaming) | 20% |
When to withhold: WHT must be deducted when making payments for professional fees, consultancy, dividends, interest, rent (commercial), royalties, and insurance commissions. Failure to withhold attracts a penalty equal to the tax not withheld plus 2% monthly interest.
Double taxation treaties: Kenya has tax treaties with 15+ countries that may reduce WHT rates. Check the specific treaty before applying reduced rates — you must have a certificate of residence from the recipient's tax authority.
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This withholding tax calculator provides estimates based on current KRA tax rates and publicly available data. It is not a substitute for professional tax or financial advice. HelaBora is an educational platform — we are not licensed tax agents, financial advisors, or financial institutions. Always consult a qualified professional for specific tax matters or financial decisions.