Kenya Finance CalculatorWithholding Certificates on iTax
When you deduct WHT, generate and issue the official KRA Withholding Tax Certificate from iTax so the vendor can claim tax credit during annual returns.
Tax tools
KRA Withholding Tax (WHT) Calculator Kenya
Calculate statutory Withholding Tax deductions and net payable amounts across professional services, rent, dividends, and supplier contracts.
Kenya Withholding Tax (WHT) Statutory Rates
Rates specified under the Income Tax Act (Cap. 470).
| Income Band / Category | Rate / Limit | Notes |
|---|---|---|
| Management & Professional Fees (Resident) | 5% | Applies to fees above KSh 24,000 per month |
| Rental Income (Resident) | 10% | Deducted by appointed withholding rental agents |
| Qualifying Dividends (Resident) | 5% | Final tax on company distributions |
| Bank Interest & MMF Returns (Resident) | 15% | Final tax on interest earned |
| Contractual Works & Supply of Goods | 3% | Applies to public procurement & government tenders |
| Non-Resident Management / Services | 20% | Standard non-resident services rate |
Gross-Up Pricing Strategy
If you agree on a net contract fee with a client, use the "Gross-Up" mode to calculate the exact invoice amount needed so you receive your target sum after tax deduction.
Quick Answers
Withholding Tax FAQs
What is Withholding Tax (WHT) in Kenya?
Withholding Tax is a method whereby the payer of certain incomes (such as professional fees, rent, dividends, or contractual supply) is required to deduct tax at source and remit it directly to the Kenya Revenue Authority (KRA).
When is Withholding Tax due to KRA?
Withholding tax must be remitted to the KRA on or before the 9th day of the month following the month in which the deduction was made, and a Withholding Tax Certificate must be generated on iTax for the payee.
Is Withholding Tax a final tax in Kenya?
For qualifying dividends and resident bank interest/MMFs, WHT is generally a final tax. For professional consultancy and contractual work, WHT is an advance tax (withholding credit) that can be offset against your final annual income tax liability.
What is the threshold for deducting 5% professional WHT?
Deduction applies to professional and management fees of KSh 24,000 or more paid in a single month to a resident service provider.
August 2026
Calculators are for planning and estimation only. Verify final tax, payroll, loan, investment or property figures with the relevant institution or adviser.