Common Kenyan WHT rates
| Income type | Resident | Non-resident |
|---|---|---|
| Rent (residential) | 10% | 30% |
| Rent (commercial) | 10% | 30% |
| Dividends | 5% | 15% |
| Interest (banks) | 15% | 15% |
| Interest (T-Bills, T-Bonds) | 15% | 15% |
| Royalties | 5% | 20% |
| Professional / management fees | 5% | 20% |
| Insurance commissions | 10% | 20% |
| Sales promotion / talent fees | 5% | 20% |
Final tax vs creditable
For non-residents, WHT is generally final tax, once it's withheld, no further filing is needed. For Kenyan residents, WHT is generally a credit you offset against your annual income tax bill at filing.
Who deducts and remits?
The payer (the person paying you) deducts WHT and remits to KRA by the 20th of the following month, then issues you a withholding certificate. Don't accept payment without the certificate, you need it for your tax return.